<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//manningelliott.com/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://manningelliott.com/events/japan-canada-income-tax-webinar-%e6%97%a5%e6%9c%ac-x-%e3%82%ab%e3%83%8a%e3%83%80-%e3%81%ae%e6%89%80%e5%be%97%e7%a8%8e%e5%9f%ba%e7%a4%8e%e3%82%bb%e3%83%9f%e3%83%8a%e3%83%bc/</loc>
		<lastmod>2025-02-03T22:37:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/events/intellectual-property-strategies-for-canadian-companies-networking-event/</loc>
		<lastmod>2025-02-03T22:39:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/webcasts/unlocking-the-potential-mortgage-investment-corporation-setup/</loc>
		<lastmod>2025-02-03T22:41:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/webcasts/corporate-integration/</loc>
		<lastmod>2025-02-03T22:49:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/events/economic-outlook-2022/</loc>
		<lastmod>2025-02-03T22:50:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/introducing-manning-elliotts-new-partner/</loc>
		<lastmod>2025-02-06T21:10:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/2022-federal-budget-summary/</loc>
		<lastmod>2025-02-06T21:14:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-trust-reporting-requirements/</loc>
		<lastmod>2025-02-06T21:17:47+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-05/iStock-843617064.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/registered-disability-savings-plan-benefits/</loc>
		<lastmod>2025-02-06T21:18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/congratulations-our-new-partners/</loc>
		<lastmod>2025-02-06T21:18:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/partners-retirement-0/</loc>
		<lastmod>2025-02-06T21:18:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/choosing-when-defer-capital-gains-tax/</loc>
		<lastmod>2025-02-06T21:18:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bill-c-208-is-now-law/</loc>
		<lastmod>2025-02-06T21:18:58+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2021-07/7zMRsmls.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/irs-tax-return-delay-affecting-2019-and-2020-taxes/</loc>
		<lastmod>2025-02-06T21:19:07+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2021-03/zdXLub3s.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-tax-extension-deadline-2021/</loc>
		<lastmod>2025-02-06T21:20:26+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2021-03/3gsjO0JI.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bcs-small-medium-sized-business-recovery-grant-program/</loc>
		<lastmod>2025-02-06T21:20:39+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2021-02/AZv3nZaE.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/npo-restricted-contributions-forgivable-loans/</loc>
		<lastmod>2025-02-06T21:21:10+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2021-02/JEJC5PtE.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-wage-reporting-requirements-for-employers/</loc>
		<lastmod>2025-02-06T21:21:21+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2021-01/oWlDqFYI.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-welcomes-our-five-newest-partners/</loc>
		<lastmod>2025-02-06T21:21:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/webcasts/planning-inevitable/</loc>
		<lastmod>2025-02-06T21:21:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/celebrating-our-2020-cfe-writers/</loc>
		<lastmod>2025-02-06T21:21:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/canada-emergency-rent-subsidy-program/</loc>
		<lastmod>2025-02-06T21:22:12+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-1178729106.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/donation-planning-for-us-citizens/</loc>
		<lastmod>2025-02-06T21:22:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/stock-option-accounting-treatment/</loc>
		<lastmod>2025-02-06T21:22:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/women-leadership-spotlight-series-part-5-sandi-roy/</loc>
		<lastmod>2025-02-06T21:22:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/women-leadership-spotlight-series-part-4-janice-abbott/</loc>
		<lastmod>2025-02-06T21:22:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/women-leadership-spotlight-series-part-3-c-esther-de-wolde/</loc>
		<lastmod>2025-02-06T21:23:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/women-leadership-spotlight-series-part-2-gina-jones/</loc>
		<lastmod>2025-02-06T21:23:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/women-leadership-spotlight-series-part-1-claudia-sjoberg/</loc>
		<lastmod>2025-02-06T21:23:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/mining-industry-during-covid/</loc>
		<lastmod>2025-02-06T21:28:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cews-update/</loc>
		<lastmod>2025-02-06T21:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cews-audits/</loc>
		<lastmod>2025-02-06T21:29:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/coquitlam-office-carlyle-shepherd-co-has-merged-manning-elliott-llp/</loc>
		<lastmod>2025-02-06T21:29:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/npo-revenue-recognition-contributions/</loc>
		<lastmod>2025-02-06T21:29:27+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-08/iStock-690837788.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/donating-business-services-to-charity/</loc>
		<lastmod>2025-02-06T21:29:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/t3010-registered-charity-information-return-requirements/</loc>
		<lastmod>2025-02-06T21:29:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/charities-and-npos-impact-business-activities/</loc>
		<lastmod>2025-02-06T21:29:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cecra-funding-rent-assistance-for-small-business/</loc>
		<lastmod>2025-02-06T21:30:03+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-06/iStock-900373616.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/charitable-donations-tax-receipts-and-fair-market-value/</loc>
		<lastmod>2025-02-06T21:30:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/changes-to-canada-emergency-business-account/</loc>
		<lastmod>2025-02-06T21:30:22+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-05/iStock-880787114.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cews-consultations-open-until-june-5/</loc>
		<lastmod>2025-02-06T21:30:29+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-05/iStock-1144547939-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/covid19-faqs/</loc>
		<lastmod>2025-02-06T21:30:37+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-05/iStock-1217019880.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/donations-life-insurance-policies-charities/</loc>
		<lastmod>2025-02-06T21:31:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax-planning-during-declines-in-business-value-coronavirus-pandemic/</loc>
		<lastmod>2025-02-06T21:31:09+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-1068752548-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/covid-19-small-business-help/</loc>
		<lastmod>2025-02-06T21:31:18+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-1193432792.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/covid-19-program-tweaks-and-new-programs-announced/</loc>
		<lastmod>2025-02-06T21:31:27+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-1178729106.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/irs-announce-relief-to-non-resident-aliens-due-covid-19-travel-disruptions/</loc>
		<lastmod>2025-02-06T21:31:35+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-944706874-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/irs-economic-impact-payment-tool/</loc>
		<lastmod>2025-02-06T21:31:50+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-826051854.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/covid-19-emergency-response-act-highlights/</loc>
		<lastmod>2025-02-06T21:31:59+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-533450632.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-to-protect-against-covid-19-scams/</loc>
		<lastmod>2025-02-06T21:32:10+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-1061227424.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/covid-19-tax-changes-bc-government/</loc>
		<lastmod>2025-02-06T21:32:19+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-04/iStock-1136840058-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-cares-act-economic-impact-payments/</loc>
		<lastmod>2025-02-06T21:32:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/coronavirus-impact-on-business-value/</loc>
		<lastmod>2025-02-06T21:32:38+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-1124660024.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/coronavirus-aid-relief-economic-security-act-cares/</loc>
		<lastmod>2025-02-06T21:32:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/government-of-canada-announce-additional-support-for-canadians/</loc>
		<lastmod>2025-02-06T21:32:56+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-611987016.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-treasury-irs-announce-covid19-relief/</loc>
		<lastmod>2025-02-06T21:33:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/guidance-on-the-temporary-wage-subsidy-cra/</loc>
		<lastmod>2025-02-06T21:33:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/disability-tax-credit-navigating-the-rules/</loc>
		<lastmod>2025-02-06T21:33:24+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-1138420319.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-tax-payment-deferred-until-july-15-2020/</loc>
		<lastmod>2025-02-06T21:33:35+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-1154438278.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/our-covid-19-preventative-measures-and-preparedness-plan/</loc>
		<lastmod>2025-02-06T21:33:50+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-1210054798.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bc-budget-2020/</loc>
		<lastmod>2025-02-06T21:33:57+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-139692208-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/changes-principal-residence-rules/</loc>
		<lastmod>2025-02-06T21:34:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/introducing-manning-elliotts-newest-principals/</loc>
		<lastmod>2025-02-06T21:34:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-estate-tax-issues-for-canadian-residents/</loc>
		<lastmod>2025-02-06T21:34:48+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-02/iStock-1166413714-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-welcomes-three-new-partners/</loc>
		<lastmod>2025-02-06T21:34:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/proposed-changes-tax-treatment-employee-stock-options/</loc>
		<lastmod>2025-02-06T21:35:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/death-donations-charitable-donation-tax-credit/</loc>
		<lastmod>2025-02-06T21:35:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/2019-year-end-tax-planning-canada/</loc>
		<lastmod>2025-02-06T21:35:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/south-dakota-vs-wayfair-its-effect-sales-tax-nexus/</loc>
		<lastmod>2025-02-06T21:35:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/act-quickly-if-you-need-irs-transcript/</loc>
		<lastmod>2025-02-06T21:35:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/gifting-real-estate-family-members-canada/</loc>
		<lastmod>2025-02-06T21:35:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-employer-withholding-requirements/</loc>
		<lastmod>2025-02-06T21:35:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-welcomes-rudy-paxian-firm/</loc>
		<lastmod>2025-02-06T21:36:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cra-changes-taxation-passive-income/</loc>
		<lastmod>2025-02-06T21:36:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/income-tax-obligations-non-residents-canada/</loc>
		<lastmod>2025-02-06T21:36:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/private-health-services-plan/</loc>
		<lastmod>2025-02-06T21:36:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/principal-residence-exemption-guidelines/</loc>
		<lastmod>2025-02-06T21:36:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/irs-revises-employer-identification-number-ein-application-process/</loc>
		<lastmod>2025-02-06T21:36:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bc-speculation-and-vacancy-tax-overview/</loc>
		<lastmod>2025-02-06T21:36:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/canadian-federal-budget-2019-summary/</loc>
		<lastmod>2025-02-06T21:37:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-reporting-requirements-foreign-owned-disregarded-entities/</loc>
		<lastmod>2025-02-06T21:37:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-tax-partner-steve-reed-recognized-fellow-cpabc/</loc>
		<lastmod>2025-02-06T21:37:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/failure-file-time-will-result-form-5472-penalty/</loc>
		<lastmod>2025-02-06T21:37:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/eal-partners-has-merged-manning-elliott-llp/</loc>
		<lastmod>2025-02-06T21:37:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/highlights-bc-government-employer-health-tax/</loc>
		<lastmod>2025-02-06T21:37:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/celebrating-our-2018-cfe-writers/</loc>
		<lastmod>2025-02-06T21:37:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-llp-has-merged-barkman-tanaka-chartered-professional-accountants/</loc>
		<lastmod>2025-02-06T21:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/black-friday-phenomenon/</loc>
		<lastmod>2025-02-06T21:38:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/year-end-tax-planning-2018/</loc>
		<lastmod>2025-02-06T21:38:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/ownership-us-vacation-properties-tax-rules/</loc>
		<lastmod>2025-02-06T21:38:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/determining-value-shareholder-taxable-benefit/</loc>
		<lastmod>2025-02-06T21:38:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/we-have-some-exciting-news-share-you/</loc>
		<lastmod>2025-02-06T21:38:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cras-new-prescribed-rates-4th-quarter-are-available-now/</loc>
		<lastmod>2025-02-06T21:38:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/holding-company-rules-proposed-amendments-will-affect-itcs/</loc>
		<lastmod>2025-02-06T21:39:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-wip-rules-means-tax-adjustment-professionals/</loc>
		<lastmod>2025-02-06T21:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-state-physical-presence-requirement-out-date/</loc>
		<lastmod>2025-02-06T21:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/recent-housing-affordability-tax-changes/</loc>
		<lastmod>2025-02-06T21:39:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/european-commission-digital-tax/</loc>
		<lastmod>2025-02-06T21:39:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/housing-affordability-tax-changes-part-2-vancouver-empty-residential-properties-tax-vacancy/</loc>
		<lastmod>2025-02-06T21:39:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/housing-affordability-tax-changes-part-1-bc-speculation-tax-explained/</loc>
		<lastmod>2025-02-06T21:39:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/charities-education-program-cra/</loc>
		<lastmod>2025-02-06T21:40:06+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2019-12/Charities-education-program.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax-reporting-requirements-non-profits-canada/</loc>
		<lastmod>2025-02-06T21:40:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/charities-must-update-donation-receipts-march-31-2019/</loc>
		<lastmod>2025-02-06T21:40:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/transition-tax-shareholders-foreign-corporations/</loc>
		<lastmod>2025-02-06T21:40:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/canadian-personal-taxes-2017-whats-new/</loc>
		<lastmod>2025-02-06T21:40:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/2018-bc-budget-highlights/</loc>
		<lastmod>2025-02-06T21:40:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/2018-federal-budget-summary-key-tax-measures-proposed/</loc>
		<lastmod>2025-02-06T21:41:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bc-budget-2018-more-proposed-changes/</loc>
		<lastmod>2025-02-06T21:41:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bc-budget-2018-real-estate-highlights/</loc>
		<lastmod>2025-02-06T21:41:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax-cuts-and-jobs-act-tcja-tax-implications/</loc>
		<lastmod>2025-02-06T21:41:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/charity-and-npo-faqs-part-1/</loc>
		<lastmod>2025-02-06T21:41:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cra-giving-canadians-bad-answers/</loc>
		<lastmod>2025-02-06T21:41:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/webcasts/accounting-software/</loc>
		<lastmod>2025-02-06T21:41:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/applying-disability-tax-credit/</loc>
		<lastmod>2025-02-06T21:42:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/revised-rules-splitting-income-canada/</loc>
		<lastmod>2025-02-06T21:42:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/year-end-tax-planning-2017/</loc>
		<lastmod>2025-02-06T21:42:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/employee-taxable-benefits-coffee-and-bun-called-breakfast/</loc>
		<lastmod>2025-02-06T21:42:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/canadian-snowbirds-beware/</loc>
		<lastmod>2025-02-06T21:42:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-llp-merge-leed-advisors-inc-chartered-professional-accountants/</loc>
		<lastmod>2025-02-06T21:47:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/entrepreneur-non-traditional-funding-canada/</loc>
		<lastmod>2025-02-06T21:47:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/personal-tax-instalments/</loc>
		<lastmod>2025-02-06T21:47:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/recent-tax-changes-announced-week/</loc>
		<lastmod>2025-02-06T21:47:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax-planning-using-private-corporations-changes-horizon-part-2/</loc>
		<lastmod>2025-02-06T21:48:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/benefits-family-trust-planning-canada/</loc>
		<lastmod>2025-02-06T21:48:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/top-5-ways-real-estate-could-be-affected-new-bc-government/</loc>
		<lastmod>2025-02-06T21:48:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax-planning-using-private-corporations-changes-horizon/</loc>
		<lastmod>2025-02-06T21:48:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/wip-tax-adjustment-changes-taxation-professionals/</loc>
		<lastmod>2025-02-06T21:48:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/good-news-professionals-earning-contingent-fees/</loc>
		<lastmod>2025-02-06T21:48:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/doing-business-canada-income-tax-considerations-japanese-entities/</loc>
		<lastmod>2025-02-06T21:49:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/understanding-cra-tuition-assistance-program/</loc>
		<lastmod>2025-02-06T21:49:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliotts-steve-reed-elected-canada-soccer-president/</loc>
		<lastmod>2025-02-06T21:49:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cras-report-charities-program-revocation-concerns/</loc>
		<lastmod>2025-02-06T21:49:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/non-profits-tax-filing-requirements/</loc>
		<lastmod>2025-02-06T21:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/not-profit-organizations-exposure-draft/</loc>
		<lastmod>2025-02-06T21:49:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/feeling-trumped-fluctuations-currency-market/</loc>
		<lastmod>2025-02-06T21:49:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/stand-guard-perils-us-llc-structure-canadian-companies-individuals/</loc>
		<lastmod>2025-02-06T21:49:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bc-societies-act-remuneration-disclosure-requirements/</loc>
		<lastmod>2025-02-06T21:50:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/whats-new-2016-personal-income-tax-season/</loc>
		<lastmod>2025-02-06T21:50:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/highlights-british-columbia-budget-surplus-2017-19/</loc>
		<lastmod>2025-02-06T21:50:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/benefits-and-incentives-ccpc-employee-stock-options/</loc>
		<lastmod>2025-02-06T21:50:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/environmental-studies-community-consultation-tax-credits/</loc>
		<lastmod>2025-02-06T21:50:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/disability-benefits-and-programs-canada/</loc>
		<lastmod>2025-02-06T21:50:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/prescribed-prizes-olympic-athletes-medal-tax/</loc>
		<lastmod>2025-02-06T21:50:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/doing-business-internationally/</loc>
		<lastmod>2025-02-06T21:50:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/21-year-rule-trusts-deemed-realization/</loc>
		<lastmod>2025-02-06T21:51:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-llp-announces-two-new-appointments/</loc>
		<lastmod>2025-02-06T21:51:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/rrsp-over-contribution-limits/</loc>
		<lastmod>2025-02-06T21:51:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/beware-specified-corporate-income-rules/</loc>
		<lastmod>2025-02-06T21:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/depreciate-your-drone-and-drone-accessories/</loc>
		<lastmod>2025-02-06T21:51:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/financing-considerations-emerging-start-ups/</loc>
		<lastmod>2025-02-06T21:51:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/legislative-change-over-canadian-exploration-expense-cee/</loc>
		<lastmod>2025-02-06T21:51:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/income-tax-update-charitable-giving/</loc>
		<lastmod>2025-02-06T21:51:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/statute-barred-tax-returns-important-issues/</loc>
		<lastmod>2025-02-06T21:51:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-estate-tax-canadians/</loc>
		<lastmod>2025-02-06T21:52:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/stock-options-compensation/</loc>
		<lastmod>2025-02-06T21:52:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/canadas-extractive-sector-transparency-measures-act-impact-canadian-public-companies/</loc>
		<lastmod>2025-02-06T21:52:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bcs-additional-property-transfer-tax-foreign-entities/</loc>
		<lastmod>2025-02-06T21:52:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/planning-family-getaway/</loc>
		<lastmod>2025-02-06T21:52:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/buying-and-selling-property-canada/</loc>
		<lastmod>2025-02-06T21:52:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/alter-ego-and-joint-partner-trusts/</loc>
		<lastmod>2025-02-06T21:52:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/rrsp-and-tfsa-over-contributions/</loc>
		<lastmod>2025-02-06T21:53:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cost-investment-income-earned-canadian-controlled-private-corporation/</loc>
		<lastmod>2025-02-06T21:53:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/2016-budget-one-business-one-small-business-deduction/</loc>
		<lastmod>2025-02-06T21:53:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/impact-income-taxes-probate-fees-your-estate/</loc>
		<lastmod>2025-02-06T21:53:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/british-columbia-societies-act-2016-changes/</loc>
		<lastmod>2025-02-06T21:53:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/do-you-getting-tax-refunds-your-company/</loc>
		<lastmod>2025-02-06T21:53:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/accessing-lifetime-capital-gains-exemption/</loc>
		<lastmod>2025-02-06T21:53:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bc-disability-assistance-and-recent-changes/</loc>
		<lastmod>2025-02-06T21:54:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/whats-your-retirement-plan/</loc>
		<lastmod>2025-02-06T21:54:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/statute-barred-tax-returns-are-they-really/</loc>
		<lastmod>2025-02-06T21:54:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cra-capital-dividend-account/</loc>
		<lastmod>2025-02-06T21:54:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/paying-salary-vs-dividends-canada/</loc>
		<lastmod>2025-02-06T21:54:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/understanding-disbursement-quota-charities/</loc>
		<lastmod>2025-02-06T21:54:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/streamlined-disclosure-requirements-venture-issuers/</loc>
		<lastmod>2025-02-06T21:55:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/filing-form-t1135-really-necessary/</loc>
		<lastmod>2025-02-06T21:55:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/creating-retirement-plan/</loc>
		<lastmod>2025-02-06T21:55:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-form-t1135-simplified-reporting-method/</loc>
		<lastmod>2025-02-06T21:55:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/non-resident-owning-rental-property-canada/</loc>
		<lastmod>2025-02-06T21:55:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/celebrating-our-2015-cfeufe-writers/</loc>
		<lastmod>2025-02-06T21:55:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/penalties-waived-cra-voluntary-disclosure-program/</loc>
		<lastmod>2025-02-06T21:56:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/six-ways-save-your-retirement/</loc>
		<lastmod>2025-02-06T21:56:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/green-energy-investment-canada-tax-matters/</loc>
		<lastmod>2025-02-06T21:56:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-family-business-council-can-help-drive-family-business/</loc>
		<lastmod>2025-02-06T21:56:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliotts-terry-gunderson-elected-president-vancouver-rotary-club/</loc>
		<lastmod>2025-02-06T21:57:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/funding-your-childs-post-secondary-education/</loc>
		<lastmod>2025-02-06T21:57:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-holding-company-or-family-trust-could-benefit-you/</loc>
		<lastmod>2025-02-06T21:57:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/alter-ego-and-joint-partner-trusts-effective-substitutes-estate-will-planning/</loc>
		<lastmod>2025-02-06T21:57:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/surprise-indirect-tax-traps/</loc>
		<lastmod>2025-02-06T21:57:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/grooming-successor-family-business/</loc>
		<lastmod>2025-02-06T21:57:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/are-you-selling-property-canada-non-resident/</loc>
		<lastmod>2025-02-06T21:57:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/funding-your-research-and-development-activities/</loc>
		<lastmod>2025-02-06T21:58:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/scientific-research-and-experimental-development-sred/</loc>
		<lastmod>2025-02-06T21:58:16+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-06/iStock-1152958118-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-transfer-control-family-business-and-keep-business-viable/</loc>
		<lastmod>2025-02-06T21:58:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/payments-your-company-will-they-be-salary-or-dividends/</loc>
		<lastmod>2025-02-06T21:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/beware-fraudulent-phone-calls-tax-savings-plus-more/</loc>
		<lastmod>2025-02-06T21:58:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/who-next-line-family-business/</loc>
		<lastmod>2025-02-06T21:58:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliotts-steve-reed-and-fifa-womens-world-cup-canada-2015/</loc>
		<lastmod>2025-02-06T21:59:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/women-rejoice-2015-budget-highlights-non-cash-donations-more/</loc>
		<lastmod>2025-02-06T21:59:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/incorporate-or-not-question/</loc>
		<lastmod>2025-02-06T21:59:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/planning-transition-phase-between-generations-part-2/</loc>
		<lastmod>2025-02-06T21:59:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-obtain-trust-account-number-executor-fees-taxation-testamentary-trusts-plus-more/</loc>
		<lastmod>2025-02-06T21:59:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/what-trust-and-how-does-it-work/</loc>
		<lastmod>2025-02-06T21:59:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/business-transition-planning-part-1/</loc>
		<lastmod>2025-02-06T21:59:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/top-five-issues-consider-your-estate-planning/</loc>
		<lastmod>2025-02-06T21:59:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/succession-planning-and-out-your-business/</loc>
		<lastmod>2025-02-06T22:00:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/canada-revenue-agency-more-accessible-ever/</loc>
		<lastmod>2025-02-06T22:00:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/non-resident-taxation-canada/</loc>
		<lastmod>2025-02-06T22:00:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/succession-planning-what-legacy-will-you-leave-behind/</loc>
		<lastmod>2025-02-06T22:00:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/my-medical-marijuana-subject-gst-china-taxing-its-citizens-living-abroad-are-you-60-and/</loc>
		<lastmod>2025-02-06T22:00:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/meet-our-new-managing-partner-alden-aumann/</loc>
		<lastmod>2025-02-06T22:00:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/principal-residence-designation-taxation-ponzi-schemes-family-tax-cuts-more/</loc>
		<lastmod>2025-02-06T22:01:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/celebrating-our-2014-ufe-writers/</loc>
		<lastmod>2025-02-06T22:01:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cra-wills-joint-venture-transitional-relief-capital-gains-exemptions/</loc>
		<lastmod>2025-02-06T22:01:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/happy-halloween-our-tax-team/</loc>
		<lastmod>2025-02-06T22:01:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-does-principal-residence-exemption-work/</loc>
		<lastmod>2025-02-06T22:01:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/sales-tax-election-nil-consideration/</loc>
		<lastmod>2025-02-06T22:01:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/us-state-and-local-taxes-states-are-not-united/</loc>
		<lastmod>2025-02-06T22:01:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/merger-announcement-manning-elliott-llp-nta-chartered-accountants/</loc>
		<lastmod>2025-02-06T22:01:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax-returns-non-profit-organizations/</loc>
		<lastmod>2025-02-06T22:02:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax-news-reporting-internet-business-activities-private-health-service-plans/</loc>
		<lastmod>2025-02-06T22:02:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/irs-update-streamlined-foreign-offshore-procedure/</loc>
		<lastmod>2025-02-06T22:02:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/business-matters-what-if-you-cant-be-there/</loc>
		<lastmod>2025-02-06T22:02:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/business-matters-pooled-registered-retirement-plans-prpps/</loc>
		<lastmod>2025-02-06T22:02:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/business-matters-high-cost-distracted-driving/</loc>
		<lastmod>2025-02-06T22:02:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cra-non-profit-organization-risk-identification-project-update/</loc>
		<lastmod>2025-02-06T22:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-way-operate-social-enterprise-bc/</loc>
		<lastmod>2025-02-06T22:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/snowbird-alert/</loc>
		<lastmod>2025-02-06T22:03:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/mining-companies-raising-capital-canada/</loc>
		<lastmod>2025-02-06T22:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/gift-our-tax-team/</loc>
		<lastmod>2025-02-06T22:03:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/celebrating-our-2013-ufe-writers/</loc>
		<lastmod>2025-02-06T22:03:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/mexican-tax-reform-proposal-approved-congress/</loc>
		<lastmod>2025-02-06T22:03:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/canadian-halloween-tax-massacre/</loc>
		<lastmod>2025-02-06T22:03:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-llp-announces-two-new-partner-appointments/</loc>
		<lastmod>2025-02-06T22:06:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/filing-deadline-extension-announced-by-the-canadian-securities-administrators/</loc>
		<lastmod>2025-02-06T22:06:44+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-1209646618.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/a-message-from-our-managing-partner-covid-19/</loc>
		<lastmod>2025-02-06T22:06:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/government-of-canada-announce-relief-package-for-canadians/</loc>
		<lastmod>2025-02-06T22:07:26+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-611987016.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/additional-guidance-on-canada-emergency-wage-subsidy-cra/</loc>
		<lastmod>2025-02-06T22:07:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/changes-to-the-canada-emergency-wage-subsidy/</loc>
		<lastmod>2025-02-06T22:08:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/updated-irs-tax-deadline-extensions/</loc>
		<lastmod>2025-02-06T22:08:48+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-1154438278.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax/capital-gains-tax-changes-what-it-means-for-you-your-tax-planning/</loc>
		<lastmod>2025-02-07T21:32:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-u-s-travel-and-tax-rules-for-canadians-registration-and-residency-considerations/</loc>
		<lastmod>2025-03-13T22:49:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/hindsight-podcast-powered-by-manning-elliott/</loc>
		<lastmod>2025-07-07T18:39:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax/bc-residential-property-flipping-tax-bc-flipping-tax/</loc>
		<lastmod>2025-07-07T18:41:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/welcome-jeevan-tiwana-and-gurdev-chandi-to-the-partnership/</loc>
		<lastmod>2025-07-07T18:42:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/jennifer-phipps-to-lead-manning-elliott-as-new-managing-partner/</loc>
		<lastmod>2025-07-07T18:42:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/creating-rental-space-on-your-property/</loc>
		<lastmod>2025-07-07T18:43:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/welcoming-our-new-director-of-human-resources-kerri/</loc>
		<lastmod>2025-07-07T18:43:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/understanding-the-excessive-interest-and-financing-expense-limitation-eifel-regime-a-game-changer-for-canadian-tax-landscape/</loc>
		<lastmod>2025-07-07T18:43:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/non-resident-real-estate-whistler-tax-implications/</loc>
		<lastmod>2025-07-07T18:44:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cra-to-transition-to-default-online-mail-for-business-accounts-in-2025/</loc>
		<lastmod>2025-07-07T18:51:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cra-announces-interest-and-penalty-relief-for-capital-gains-inclusion-rate-increase/</loc>
		<lastmod>2025-07-07T18:52:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/recent-legislative-updates-in-canadas-real-estate-industry/</loc>
		<lastmod>2025-07-07T19:05:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/update-to-trust-reporting-requirements-part-2/</loc>
		<lastmod>2025-07-07T19:05:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/join-us-in-celebrating-david-diebolts-election-to-the-cpabc-board/</loc>
		<lastmod>2025-07-07T19:14:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bill-s-211-summary/</loc>
		<lastmod>2025-07-07T19:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/capital-gains-inclusion-rate-2024/</loc>
		<lastmod>2025-07-07T19:16:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/federal-budget-2024-highlights/</loc>
		<lastmod>2025-07-07T19:17:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bare-trusts-are-no-longer-required-to-file-tax-returns-for-the-2023-taxation-year/</loc>
		<lastmod>2025-07-07T19:17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bc-budget-changes-2024/</loc>
		<lastmod>2025-07-07T19:19:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/cra-interest-rates/</loc>
		<lastmod>2025-07-07T19:20:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/congratulations-to-our-new-partners/</loc>
		<lastmod>2025-07-07T19:28:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-u-s-reporting-obligation-for-beneficial-ownership-information-boi/</loc>
		<lastmod>2025-07-07T19:28:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/update-to-trust-reporting-requirements/</loc>
		<lastmod>2025-07-07T19:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/reminder-to-file-your-2022-underused-housing-tax-uht-returns/</loc>
		<lastmod>2025-07-08T16:12:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/firm-news/neweling-co-neweling-co-has-merged-into-manning-elliott-llp/</loc>
		<lastmod>2025-07-08T16:13:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax/changes-to-alternative-minimum-tax-rules/</loc>
		<lastmod>2025-07-08T16:14:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax/cca-immediate-expensing-benefits-ending-in-2023/</loc>
		<lastmod>2025-07-08T16:14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-canadian-mandatory-disclosure-rules/</loc>
		<lastmod>2025-07-08T16:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/firm-news/congratulations-to-our-team-members-across-all-locations/</loc>
		<lastmod>2025-07-08T16:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/manning-elliott-addresses-cpab-enforcement-actions/</loc>
		<lastmod>2025-07-08T16:16:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/residential-property-flippping-rule-changes/</loc>
		<lastmod>2025-07-08T16:31:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/underused-housing-tax-uht/</loc>
		<lastmod>2025-07-08T16:31:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/changes-cra-principal-residence-rules-2016/</loc>
		<lastmod>2025-07-08T17:16:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-maximum-pensionable-earnings-2023/</loc>
		<lastmod>2025-07-08T17:54:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/new-federal-government-measures/</loc>
		<lastmod>2025-07-08T17:57:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/important-changes-form-t1135/</loc>
		<lastmod>2025-07-09T21:27:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/welcome-satpal-johl-to-the-partnership/</loc>
		<lastmod>2025-10-15T23:58:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/tax/accessing-non-dilutive-funding/</loc>
		<lastmod>2025-10-27T21:41:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/federal-budget-2025-highlights/</loc>
		<lastmod>2025-11-18T21:22:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/sred-updates-who-will-benefit-from-the-proposed-changes-to-the-sred-program/</loc>
		<lastmod>2025-11-19T00:03:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/welcome-daman-bhathal-and-logan-song-to-the-partnership/</loc>
		<lastmod>2026-01-01T17:00:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/businesses-in-the-trucking-industry-need-to-file-t4as-by-february-28-2026/</loc>
		<lastmod>2026-01-26T23:23:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/paper-filing-heres-what-it-could-cost-you/</loc>
		<lastmod>2026-01-27T17:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/death-income-taxes-private-company-shares-on-death/</loc>
		<lastmod>2026-04-02T20:45:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/bill-c-15-key-tax-changes-businesses-individuals-should-know/</loc>
		<lastmod>2026-04-02T20:47:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/estate-planning-for-persons-with-disabilities/</loc>
		<lastmod>2026-04-02T20:50:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/a-guide-for-canadians-selling-u-s-real-property/</loc>
		<lastmod>2026-04-02T21:02:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/2026-bc-budget-key-tax-changes-business-and-individuals-should-know/</loc>
		<lastmod>2026-04-02T21:07:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/2026-federal-spring-economic-update-key-tax-changes-for-individuals-and-businesses/</loc>
		<lastmod>2026-05-01T22:15:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/non-profit-reporting-draft-legislation/</loc>
		<lastmod>2026-05-12T19:30:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/developing-a-business-transition-succession-plan-part-2/</loc>
		<lastmod>2026-05-14T22:26:33+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2023-03/Winemakers-at-work-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-to-grow-your-business-part-2/</loc>
		<lastmod>2026-05-14T22:35:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-to-grow-your-business-part-1/</loc>
		<lastmod>2026-05-14T22:35:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-to-grow-your-business-part-4/</loc>
		<lastmod>2026-05-14T22:36:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-to-grow-your-business-part-3/</loc>
		<lastmod>2026-05-14T22:36:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/strategic-planning-start-now-if-you-want-sell-your-business/</loc>
		<lastmod>2026-05-14T22:37:36+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2023-03/Financial-advisor-explaining-paperwork-to-elderly-retired-couple-front-of-desk.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/developing-a-business-transition-plan-part-1/</loc>
		<lastmod>2026-05-14T22:53:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-customer-profitability-affects-your-business/</loc>
		<lastmod>2026-05-14T22:54:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/succeeding-during-economic-uncertainty-4-key-elements-consider/</loc>
		<lastmod>2026-05-14T22:54:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/family-business-planning/</loc>
		<lastmod>2026-05-14T22:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/managing-through-economic-uncertainty/</loc>
		<lastmod>2026-05-14T23:02:30+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-03/iStock-696186062-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/principal-residence-exemption-tax-issues/</loc>
		<lastmod>2026-05-14T23:04:32+00:00</lastmod>
		<image:image>
			<image:loc>https://manningelliott.com/wp-content/uploads/files/2020-02/iStock-1061234002-scaled.jpg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/selling-your-business-10-issues-consider/</loc>
		<lastmod>2026-05-14T23:05:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-take-your-family-business-next-level/</loc>
		<lastmod>2026-05-14T23:07:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-ensure-your-business-has-goodwill-plus-how-offset-any-bad-goodwill/</loc>
		<lastmod>2026-05-14T23:07:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/how-testamentary-trusts-can-enhance-your-estate-planning/</loc>
		<lastmod>2026-05-14T23:08:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/hiring-family-your-family-business/</loc>
		<lastmod>2026-05-14T23:08:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/family-business-transition-planning/</loc>
		<lastmod>2026-05-14T23:09:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://manningelliott.com/blog/business-plan-selling-your-business-start-now/</loc>
		<lastmod>2026-05-14T23:10:01+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->