03/31/2026
๐๐ข๐๐๐ฅ๐โ๐๐ฅ๐๐ฌ๐ฌ ๐๐๐ฑ ๐๐ฎ๐ญ๐ฌ, ๐๐๐ฉ๐๐๐ฅ๐๐ ๐๐๐ฑ๐๐ฌ & ๐๐๐ฐ ๐๐ซ๐๐๐ข๐ญ๐ฌ
The 2025 budget delivers both relief and fairness measures. Here are three changes to know:
1. Middleโclass tax cut & topโup credit โ The first marginal personal incomeโtax rate falls to 14.5% for 2025 and 14% starting 2026. To prevent the rate reduction from eroding the value of nonโrefundable credits, a topโup tax credit maintains a 15% credit rate on amounts above the first bracket.
2. Repeal of Underused Housing Tax (UHT) and luxury tax โ The UHT, which applied to vacant or underused residential property owned by certain nonโresidents, will be eliminated starting in the 2025 calendar year. The luxury tax on boats and airplanes ends after November 4 2025, though higherโend vehicles remain subject.
3. Personal support workers (PSW) tax credit โ Recognizing the essential work of PSWs, the budget introduces a temporary refundable tax credit worth 5 % of eligible earnings, up to $1,100 per year, for 2026โ2030. The credit does not apply to amounts earned in British Columbia, Newfoundland & Labrador or the Northwest Territories.
Other notable measures include closing a โdoubleโdippingโ loophole that previously allowed simultaneous claims under the Home Accessibility Tax Credit and Medical Expense Tax Credit, effective January 1 2026, and cancelling the proposed Canadian Entrepreneursโ Incentive while retaining the enhanced $1.25 million Lifetime Capital Gains Exemption.
๐๐๐ญ๐ข๐จ๐ง: Homeowners should claim both the HATC and METC on qualifying renovations before the end of 2025. PSWs should track eligible earnings to maximize the new credit once it starts in 2026. For investors, the repeal of UHT and luxury taxes may alter the attractiveness of certain assetsโdiscuss these changes with your advisor.
Contact us today to book a free consultation!
Visit us at machaccounting.com | Call us at +1-855-352-5191
Email us: [email protected]
Disclaimer:
This post is general information only and not tax advice. Feel free to save or share this, and contact us if you need assistance getting organized.
MACH Accounting โ Professional Accountants & Business Advisors
Previously Wharfhouse Business Services. Your partner in financial growth. Discover expert accounting, tax planning, and bookkeeping services at MACH Accounting. We provide personalized solutions for businesses and individuals, ensuring financial success through tailored strategies and modern tools.
03/30/2026
๐๐ซ๐ฎ๐ฌ๐ญ ๐๐ฅ๐๐ง๐ง๐ข๐ง๐ โ ๐๐ง๐ญ๐ขโ๐๐ฏ๐จ๐ข๐๐๐ง๐๐ & ๐๐๐ซ๐ ๐๐ซ๐ฎ๐ฌ๐ญ ๐๐ฎ๐ฅ๐๐ฌ
Estate and trust structures are under tighter scrutiny. The 2025 federal budget expands the 21โyear deemed disposition rule to include indirect transfers of property to another trust. Transfers after November 4 2025 will carry the original trustโs 21โyear clock into the new trust, preventing tax planners from resetting the clock through chainโtransfer strategies.
At the same time, the government deferred the new bare trust reporting rules to apply to taxation years ending after December 31 2026. Trustees have extra time but should prepare to report detailed information (names, addresses, dates of birth, residency and tax ID numbers) for settlors, trustees and beneficiaries.
๐๐ก๐ฒ ๐ข๐ญ ๐ฆ๐๐ญ๐ญ๐๐ซ๐ฌ:
โข Indirect trust transfers that were previously used to defer capital gains will now trigger tax sooner. Existing trust arrangements should be reviewed to ensure they still meet succession and tax objectives.
โข Bare trustsโcommon in real estate and business jointโventure arrangementsโwill soon need to file T3 returns and schedules disclosing parties involved. Failure to file can result in substantial penalties.
๐๐๐ญ๐ข๐จ๐ง: Families and businesses using trusts should consult with us before transferring assets between trusts, and begin gathering beneficiary and settlor information in anticipation of the new reporting regime. Proper planning now can avoid unexpected tax bills and compliance headaches later.
Contact us today to book a free consultation!
Visit us at machaccounting.com | Call us at +1-855-352-5191
Email us: [email protected]
Disclaimer:
This post is general information only and not tax advice. Feel free to save or share this, and contact us if you need assistance getting organized.
03/29/2026
๐๐ฅ๐ญ๐๐ซ๐ง๐๐ญ๐ข๐ฏ๐ ๐๐ข๐ง๐ข๐ฆ๐ฎ๐ฆ ๐๐๐ฑ ๐๐ก๐๐ง๐ ๐๐ฌ โ ๐๐ซ๐๐ฉ๐๐ซ๐ ๐๐จ๐ซ ๐ ๐๐ข๐ ๐ก๐๐ซ ๐
๐ฅ๐จ๐จ๐ซ
Highโincome individuals and those making large charitable donations need to pay attention to the revised Alternative Minimum Tax (AMT) regime. Beginning in 2024, the AMT rate jumps to 20.5% from 15%, and the exemption increases to the fourth federal bracket thresholdโ$173,205 for 2024 and $177,882 for 2025.
๐๐ซ๐ข๐ญ๐ข๐๐๐ฅ ๐๐ก๐๐ง๐ ๐๐ฌ:
โข Only 50 % of most deductions (employment expenses, moving expenses, childโcare expenses, interest and carrying charges, and loss carryโovers) are allowed when calculating AMT.
โข Donation tax credits are limited to 80 % of eligible amounts, and most other nonโrefundable credits are allowed at only 50%.
โข Flowโthrough share deductions and provincial credits are also subject to AMT restrictions, potentially reducing the net benefit of resource investments.
๐๐ฅ๐๐ง๐ง๐ข๐ง๐ ๐ข๐๐๐๐ฌ:
โข Spread large charitable gifts over multiple years to optimize regular tax and AMT interactions.
โข Review the timing of deductions (e.g., business investment losses, carrying charges) to avoid triggering AMT in a year with exceptional income.
โข Use the 7โyear AMT credit carryโforward strategically; unused AMT can be recovered in future years when regular tax exceeds AMT.
๐๐๐ญ๐ข๐จ๐ง: Before exercising stock options, realizing capital gains or making large donations, run the numbers under both the regular tax and AMT to avoid surprises. Our team can model these scenarios and develop an optimal strategy for your situation.
Contact us today to book a free consultation!
Visit us at machaccounting.com | Call us at +1-855-352-5191
Email us: [email protected]
Disclaimer:
This post is general information only and not tax advice. Feel free to save or share this, and contact us if you need assistance getting organized.
03/28/2026
๐๐ข๐ ๐ ๐๐ซ ๐๐&๐๐ ๐๐ง๐๐๐ง๐ญ๐ข๐ฏ๐๐ฌ โ ๐๐ง๐ก๐๐ง๐๐๐ ๐๐ซ๐๐๐ข๐ญ ๐๐ข๐ฆ๐ข๐ญ ๐๐ฑ๐ฉ๐๐ง๐๐ฌ ๐ญ๐จ $๐๐
Innovation pays. The 2025 budget expands the Scientific Research & Experimental Development (SR&ED) enhanced investment tax credit by raising the annual expenditure limit to $6 million for taxation years beginning after December 16 2024. This increases the pool of eligible R&D costs that can attract the enhanced 35% refundable credit available to CCPCs, up from the previous $3 million limit (the general credit rate remains 15%).
Key considerations:
โข The $6 million limit must be shared among associated corporations. Plan R&D budgets to avoid splitting the benefit across multiple entities.
โข Expenditures must be directly attributable to eligible R&D activities and documented contemporaneously. Robust project records, time sheets, and technical narratives are essential during CRA reviews.
โข When combined with provincial incentives, the total credit can exceed 50% of eligible spending. However, claiming provincial assistance may reduce the federal credit, so coordination is important.
๐๐๐ญ๐ข๐จ๐ง: If youโre developing new products, processes or software, we can review your projects to determine eligibility, estimate the credit, and help prepare T661 schedules and supporting documentation to maximize your claim while managing audit risk.
Contact us today to book a free consultation!
Visit us at machaccounting.com | Call us at +1-855-352-5191
Email us: [email protected]
Disclaimer:
This post is general information only and not tax advice. Feel free to save or share this, and contact us if you need assistance getting organized.
03/27/2026
๐๐ฆ๐ฆ๐๐๐ข๐๐ญ๐ ๐๐ฑ๐ฉ๐๐ง๐ฌ๐ข๐ง๐ ๐๐จ๐ซ ๐๐๐ง๐ฎ๐๐๐๐ญ๐ฎ๐ซ๐ข๐ง๐ & ๐๐ซ๐จ๐๐๐ฌ๐ฌ๐ข๐ง๐ ๐๐ฎ๐ข๐ฅ๐๐ข๐ง๐ ๐ฌ
To stimulate investment in Canadian manufacturing, the 2025 federal budget introduced temporary immediate expensing of 100 % of eligible capital costs for new or improved manufacturing and processing buildings. Qualifying buildings must be acquired on or after November 4 2025 and first used before 2030, with at least 90 % of their floor space used for manufacturing or processing. The deduction rate will phase down after 2030 and disappear after 2033.
What this means:
โข Eligible businesses can write off 100% of the cost of constructing or upgrading qualifying facilities in the first year, providing a major cashโflow advantage.
โข The deduction is available only for manufacturing or processing activitiesโother uses (such as warehousing or administrative space) must not exceed 10 % of the total floor area.
โข Starting in 2030, the immediate expensing rate will decrease, so planning the timing of major projects is critical.
๐๐๐ญ๐ข๐จ๐ง: Manufacturers considering expansions or upgrades should accelerate their plans to take advantage of full expensing before the phaseโout begins. We can model the tax savings for different construction timelines and coordinate with lenders to maximize afterโtax cash flow.
Contact us today to book a free consultation!
Visit us at machaccounting.com | Call us at +1-855-352-5191
Email us: [email protected]
Disclaimer:
This post is general information only and not tax advice. Feel free to save or share this, and contact us if you need assistance getting organized.
03/26/2026
๐๐ข๐ ๐ข๐ญ๐๐ฅ ๐๐ฅ๐๐ญ๐๐จ๐ซ๐ฆ ๐๐๐ฉ๐จ๐ซ๐ญ๐ข๐ง๐ โ ๐๐๐ฐ ๐๐๐ฅ๐ข๐ ๐๐ญ๐ข๐จ๐ง๐ฌ ๐๐จ๐ซ ๐๐ฅ๐๐ญ๐๐จ๐ซ๐ฆ๐ฌ & ๐๐๐ฅ๐ฅ๐๐ซ๐ฌ
New reporting rules apply to digital platform operators (think Airbnb, Etsy, Uber, DoorDash, rideโshare apps, and other online marketplaces). Beginning with the 2024 calendar year, platform operators must collect and report information about sellers and provide a copy of the information to each seller by January 31 of the following year. The first returns (for 2024) were due January 31 2025, and penalties and interest were waived only until July 31 2025.
Key points:
โข Who must file โ The obligation applies to entities that operate platforms facilitating the sale of goods, rental of property, personal services, or transport rentals. Platform operators must collect sellersโ names, addresses, tax identification numbers, jurisdictions of residence, number and description of relevant activities, and quarterly consideration paid.
โข Excluded sellers โ Government bodies, publicly traded companies, small sellers with fewer than 30 sales and under $2,800 of total consideration, and certain highโvolume rental operators are excluded.
โข Penalties โ Failing to provide your TIN to the platform can result in a $500 penalty per failure. Platform operators that file late face penalties ranging from $100 to $7,500.
โข Getting ready โ Operators must obtain a business number with an RZ account and file electronically via the CRAโs XML Internet file transfer system.
๐๐๐ญ๐ข๐จ๐ง: If you run or sell through a digital platform, review the data being collected about you. Ensure your TIN and residency information are correct to avoid penalties, and talk to us about how this reported income will affect your 2025 and 2026 returns.
Contact us today to book a free consultation!
Visit us at machaccounting.com | Call us at +1-855-352-5191
Email us: [email protected]
Disclaimer:
This post is general information only and not tax advice. Feel free to save or share this, and contact us if you need assistance getting organized.
MACH Accounting โ Professional Accountants & Business Advisors
Previously Wharfhouse Business Services. Your partner in financial growth. Discover expert accounting, tax planning, and bookkeeping services at MACH Accounting. We provide personalized solutions for businesses and individuals, ensuring financial success through tailored strategies and modern tools.
03/25/2026
๐๐๐๐ ๐๐๐ฑโ๐
๐ข๐ฅ๐ข๐ง๐ ๐๐๐๐ฌ๐จ๐ง โ ๐๐๐๐๐ฅ๐ข๐ง๐๐ฌ & ๐๐ข๐ ๐ข๐ญ๐๐ฅ ๐๐จ๐จ๐ฅ๐ฌ
Filing season is here. For your 2025 return you can start filing online as early as February 23 2026. Most individuals must file and pay any tax owing by April 30 2026, while selfโemployed individuals (and their spouses) have until June 15 2026 to file, though balances are still due April 30 .
Key changes and tips:
โข Reduced tax rate โ The lowest federal personal incomeโtax rate drops from 15% to 14 % on July 1 2025, making the fullโyear rate 14.5 % for 2025. The value of most nonโrefundable credits is tied to the lowest rate, so the government introduced a โtopโupโ tax credit to maintain a 15% credit rate on amounts over the first bracket ($57,375).
โข Digital by default โ Beginning in February 2026, the CRA is strengthening account security by requiring a backup multiโfactor authentication (MFA) option, and notices of assessment will be available only online. You can now find your NETFILE access code directly in your CRA account.
โข Flexible payment arrangements โ Taxpayers with personal or COVIDโrelated debts of $1,000 or more can set up their own payment plans through the CRAโs online Manage balance service.
๐๐๐ญ๐ข๐จ๐ง: Log in to your CRA My Account now to confirm your credentials, set up MFA backup, and ensure all your slips are available before filing. Filing early helps you avoid the endโofโseason rush and gives more time to plan for any balance owing.
Contact us today to book a free consultation!
Visit us at machaccounting.com | Call us at +1-855-352-5191
Email us: [email protected]
Disclaimer:
This post is general information only and not tax advice. Feel free to save or share this, and contact us if you need assistance getting organized.
03/24/2026
๐ ๐๐จ๐จ๐ค๐ค๐๐๐ฉ๐ข๐ง๐ ๐๐ข๐ฌ๐ญ๐๐ค๐๐ฌ ๐๐จ๐ง๐ญ๐ซ๐๐๐ญ๐จ๐ซ๐ฌ ๐๐๐ค๐. ๐๐ง๐ ๐๐จ๐ฐ ๐ญ๐จ ๐๐ฏ๐จ๐ข๐ ๐๐ก๐๐ฆ.
Contractors often juggle multiple jobs and suppliers, making bookkeeping a challenge. A little discipline can prevent costly errors. Here are seven common mistakes (from our inโhouse resource) and how to fix them:
1. Mixing personal and business finances โ Using the same bank account or credit card for personal and business transactions makes it impossible to track expenses accurately. Open a separate business account and card; pay yourself a salary or draw rather than using business funds for personal purchases.
2. Not tracking job costs โ Without projectโlevel costing, itโs hard to know which jobs are profitable. Set up cost codes for labour, materials, subcontractors and overhead; use timeโtracking apps and allocate supplier invoices to the correct jobs.
3. Waiting until tax season to do the books โ Playing catchโup at tax time leads to missed deductions and errors. Schedule regular bookkeeping sessions (weekly or monthly), and consider cloudโbased software that syncs transactions automatically.
4. Not reconciling accounts monthly โ Bank and creditโcard reconciliations catch missing entries and bank errors early. Reconcile every account monthly and investigate discrepancies immediately.
5. Poor invoice tracking โ Late invoices and unpaid receivables hurt cash flow. Implement a clear invoicing process: issue invoices promptly, set payment terms, follow up on overdue accounts, and consider progress invoicing on long projects.
6. Incorrect expense categorization โ Miscoding expenses (e.g., classifying subcontractor payments as supplies) distorts your financial statements. Develop a consistent chart of accounts tailored to contracting work and educate anyone entering transactions on where to code expenses.
7. Not reviewing financial reports โ Your income statement, balance sheet and cashโflow statement are more than yearโend necessities. Review them monthly to spot cost overruns, underโbilling and profitability trends. Use the insights to adjust pricing, scheduling and purchasing decisions.
๐๐๐ญ๐ข๐จ๐ง: Implementing proper systems now will save hours of work later and provide a clearer picture of profitability. Our team offers bookkeeping support tailored to contractors, from setting up cloud software to providing monthly review meetings.
Contact us today to book a free consultation!
Visit us at machaccounting.com | Call us at +1-855-352-5191
Email us: [email protected]
Disclaimer:
This post is general information only and not tax advice. Feel free to save or share this, and contact us if you need assistance getting organized.
03/15/2026
๐๐๐ฉ๐ข๐ญ๐๐ฅ ๐๐๐ข๐ง๐ฌ ๐๐ฅ๐๐ง๐ง๐ข๐ง๐ : ๐๐ซ๐๐ฉ๐๐ซ๐ ๐๐จ๐ซ ๐๐๐๐ ๐๐ง๐ ๐๐๐ฒ๐จ๐ง๐
With capital gains rules in flux, smart planning can save you thousands. Hereโs what you need to know about inclusion rates, exemptions and strategies heading into 2026.
๐๐๐ฒ ๐
๐๐๐ญ๐ฌ
โข The inclusion rate for capital gains remains 50 % until 31 December 2025; the previously proposed increase to 66.67 % has been deferred to 1 January 2026.
โข Individuals and trusts still receive the halfโinclusion rate on the first $250,000 of net capital gains each year.
โข The Lifetime Capital Gains Exemption (LCGE) for qualifying small business shares and farm/fishing property is $1.25 million for 2025 and indexed for 2026; it can be multiplied across beneficiaries via a family trust.
โข The Underused Housing Tax has been eliminated for 2025, but earlier years still require filings to avoid penalties.
๐๐๐ญ๐ข๐จ๐ง๐๐๐ฅ๐ ๐๐ง๐ฌ๐ข๐ ๐ก๐ญ๐ฌ
โข Consider realising gains before 2026 if you expect the inclusion rate increase to materialise, but balance this against the availability of losses and personal income levels.
โข Use family trusts to multiply access to the LCGE and to split income among beneficiaries.
โข Keep meticulous records of capital transactions and track your remaining LCGE room; reโfile 2024/2025 returns if you prematurely applied the higher inclusion rate.
โข Engage MACH Accounting to model different scenarios and coordinate with your investment advisors.
๐๐ฉ๐ญ๐ข๐ฆ๐ข๐ฌ๐ ๐ฒ๐จ๐ฎ๐ซ ๐๐๐ฉ๐ข๐ญ๐๐ฅ ๐ ๐๐ข๐ง๐ฌ โ ๐จ๐ฎ๐ซ ๐ญ๐๐ฑ ๐ฉ๐ฅ๐๐ง๐ง๐๐ซ๐ฌ ๐๐ซ๐ ๐ก๐๐ซ๐ ๐ญ๐จ ๐ก๐๐ฅ๐ฉ.
Reach us at ๐๐๐-๐๐๐-๐๐๐๐, or ๐ฆ๐๐๐ก๐๐๐๐จ๐ฎ๐ง๐ญ๐ข๐ง๐ .๐๐จ๐ฆ/๐๐จ๐ง๐ญ๐๐๐ญ
03/14/2026
๐๐ง๐ก๐๐ง๐๐๐ ๐๐ซ๐ฎ๐ฌ๐ญ ๐๐๐ฉ๐จ๐ซ๐ญ๐ข๐ง๐ & ๐๐ฌ๐ญ๐๐ญ๐ ๐๐ฅ๐๐ง๐ง๐ข๐ง๐ : ๐๐ก๐๐ญโ๐ฌ ๐๐ก๐๐ง๐ ๐ข๐ง๐
Recent legislative amendments expand trust reporting requirements, particularly for bare and express trusts. If you hold or administer trust assets, understanding these rules is essential to avoid penalties and to optimise your estate plan.
๐๐๐ฒ ๐
๐๐๐ญ๐ฌ
โข For taxation years ending after 30 December 2023, most trusts must file a T3 return and disclose detailed information on trustees, beneficiaries and settlors.
โข Proposed amendments exempt trusts with individual trustees and beneficiaries related to the trustees where assets are under $250,000 and consist only of cash, securities and certain personal use property.
โข Small trusts with total assets under $50,000 gain relief from the enhanced reporting requirements.
โข Bare trusts remain exempt for 2024 but will be caught under new โdeemed trustโ rules from 2025 onward.
๐๐๐ญ๐ข๐จ๐ง๐๐๐ฅ๐ ๐๐ง๐ฌ๐ข๐ ๐ก๐ญ๐ฌ
โข Identify whether you are acting as a trustee or hold property as a bare trustee โ if so, gather information about all involved parties now.
โข Review the fair market value of trust assets: if theyโre under $250,000 and beneficiaries are related, you may qualify for an exemption.
โข Consult with professionals to update your estate plan and trust structures before the 2025 โdeemed trustโ regime takes effect.
โข MACH Accounting works with legal advisors to ensure your trusts are compliant and structured for tax efficiency.
๐๐๐ฏ๐ข๐ ๐๐ญ๐ข๐ง๐ ๐ญ๐ซ๐ฎ๐ฌ๐ญ ๐ซ๐๐ฉ๐จ๐ซ๐ญ๐ข๐ง๐ ๐๐๐ง ๐๐ ๐๐จ๐ฆ๐ฉ๐ฅ๐๐ฑ โ ๐ฅ๐๐ญ ๐ฎ๐ฌ ๐ฌ๐ข๐ฆ๐ฉ๐ฅ๐ข๐๐ฒ ๐ข๐ญ ๐๐จ๐ซ ๐ฒ๐จ๐ฎ.
Reach us at ๐๐๐-๐๐๐-๐๐๐๐, or ๐ฆ๐๐๐ก๐๐๐๐จ๐ฎ๐ง๐ญ๐ข๐ง๐ .๐๐จ๐ฆ/๐๐จ๐ง๐ญ๐๐๐ญ
03/13/2026
๐๐๐๐ ๐๐จ๐ฆ๐ฉ๐ฅ๐ข๐๐ง๐๐ ๐๐๐ฅ๐๐ง๐๐๐ซ ๐๐จ๐ซ ๐๐จ๐งโ๐๐ซ๐จ๐๐ข๐ญ๐ฌ ๐๐ง๐ ๐๐ก๐๐ซ๐ข๐ญ๐ข๐๐ฌ
Staying compliant is crucial for maintaining your organisationโs charitable status and reputation. Hereโs a snapshot of the key federal and provincial filings you should mark on your calendar for 2026.
๐๐๐ฒ ๐
๐๐๐ญ๐ฌ
โข T4 slips and GST/HST returns for quarterly filers are due 31 January 2026; T4A slips are due 28 February.
โข Annual GST/HST returns for most charities and nonprofits are due by 31 March 2026.
โข Registered charities must file the T3010 within six months of fiscal yearโend; nonโcharitable nonprofits may need to file T2 or T1044 returns depending on their income and activities.
โข Yearโend financial statements may require an audit or review depending on your organisationโs revenue and bylaws.
๐๐๐ญ๐ข๐จ๐ง๐๐๐ฅ๐ ๐๐ง๐ฌ๐ข๐ ๐ก๐ญ๐ฌ
โข Create a compliance calendar with reminders 30 days before each due date to avoid lateโfiling penalties.
โข Maintain detailed books and records throughout the year so your T3010, T2, T1044 and GST/HST returns are easier to prepare.
โข Clarify whether your board must appoint an auditor or reviewer โ requirements vary by province and revenue thresholds.
โข Consider engaging MACH Accounting for training or outsourcing so your team can focus on missionโcritical work.
๐๐ ๐ก๐๐ฅ๐ฉ ๐ง๐จ๐ง๐ฉ๐ซ๐จ๐๐ข๐ญ๐ฌ ๐ฌ๐ญ๐๐ฒ ๐๐จ๐ฆ๐ฉ๐ฅ๐ข๐๐ง๐ญ ๐๐ง๐ ๐๐๐๐ข๐๐ข๐๐ง๐ญ โ ๐ซ๐๐๐๐ก ๐จ๐ฎ๐ญ ๐ญ๐จ ๐ฅ๐๐๐ซ๐ง ๐ก๐จ๐ฐ.
Reach us at ๐๐๐-๐๐๐-๐๐๐๐, or ๐ฆ๐๐๐ก๐๐๐๐จ๐ฎ๐ง๐ญ๐ข๐ง๐ .๐๐จ๐ฆ/๐๐จ๐ง๐ญ๐๐๐ญ