Copy of Tax Returns (T2) for the prior three years
Depreciation schedule(Schedule 8)
Back-up copy of accounting software with password (if applicable)
Prior accountant’s contact information
List of all investments
All tax carryforward schedules, such as net operating losses, tax credits, contributions, etc.
Shareholder buy/sell agreement
Copies of corporate documents: Articles of incorporation, Director's information, Shareholder's register etc.
Copies of correspondence with tax authorities regarding changes to prior year(s) returns
Copies of HST, WSIB and EHT returns for the year
Copies of all federal source deduction remittances and T4 summary and slips
Statements of Arrears (HST, Corporate Tax, Source Deductions, WSIB, if applicable)
Copy of the year-end inventory value listing at cost
Copies of business bank statements and credit card statements for all months of the year
Copies of loan and/or lease agreements to/from shareholders, officers, banks and related parties including interest rates and payment schedules
List of all entries in prepaid, accrued, and income tax expense accounts, including dates and amounts of all federal income tax payments and refunds
Schedule of assets acquired and/or sold during the year including date acquired, date sold, sales or purchase price, including any trade-in allowance. Provide copies of invoices
Vehicle and mileage data for company-owned passenger vehicle
List of all entries in miscellaneous income/expense accounts
List of potential non-deductible expenses, such as penalties and life insurance premiums. Detail of meal and entertainment expenses
Copies of insurance policies (Auto, Commercial, Property, Disability, and Life)
Details of changes in stock ownership
T5 slip - Dividends issued/ Dividends paid out
