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   </url>
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      <loc>https://whizi.io/resources/ai-chatbot-market-share/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/ai-chatbot-market-share.png</image:loc>
         <image:title>AI Chatbot Market Share 2026: ChatGPT 46% to 80% by Source</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/chatgpt-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/chatgpt-statistics.png</image:loc>
         <image:title>ChatGPT Statistics 2026: 1.2 Billion Weekly Users, Sourced</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/ai-hallucination-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/ai-hallucination-statistics.png</image:loc>
         <image:title>AI Hallucination Statistics 2026: Rates Across 108 Models</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/llm-api-pricing-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/llm-api-pricing-statistics.png</image:loc>
         <image:title>LLM API Pricing Statistics 2026: Output Costs 4x Input</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/ai-subscription-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/ai-subscription-statistics.png</image:loc>
         <image:title>AI Subscription Statistics: 55% Say They Pay, BofA Sees 3%</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/claude-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/claude-statistics.png</image:loc>
         <image:title>Claude Statistics 2026: $9B to $47B Run Rate by May</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/gemini-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/gemini-statistics.png</image:loc>
         <image:title>Google Gemini Statistics 2026: 1 Billion Monthly App Users</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/ai-privacy-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/ai-privacy-statistics.png</image:loc>
         <image:title>AI Privacy Statistics 2026: 7 of 9 Chatbots Train Without Asking</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/ai-data-center-energy-consumption-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/ai-data-center-energy-consumption-statistics.png</image:loc>
         <image:title>AI Data Center Energy Consumption Statistics 2026: Up 50%</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/ai-in-education-statistics/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/ai-in-education-statistics.png</image:loc>
         <image:title>AI in Education Statistics 2026: 95% of UK Students Use AI</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/claude-receipt/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/claude-receipt.png</image:loc>
         <image:title>Claude Receipt: Download the PDF and Add a Company Name</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/chatgpt-invoice/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/chatgpt-invoice.png</image:loc>
         <image:title>Get Your ChatGPT Invoice and Receipt, Even After You Cancel</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/chatgpt-payment-methods/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/chatgpt-payment-methods.png</image:loc>
         <image:title>ChatGPT Payment Methods by Country: No PayPal on the Web</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/claude-payment-methods/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/claude-payment-methods.png</image:loc>
         <image:title>Claude Payment Methods: Cards Only on the Web, Not PayPal</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/chatgpt-card-declined/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/chatgpt-card-declined.png</image:loc>
         <image:title>ChatGPT Card Declined: 12 Messages and the Fix for Each</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/claude-card-declined/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/claude-card-declined.png</image:loc>
         <image:title>Claude Card Declined: What 8 Payment Messages Mean</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/google-ai-pro-receipt/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/google-ai-pro-receipt.png</image:loc>
         <image:title>Google AI Pro Receipt: Find It in Google Play, Not Gemini</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/gemini-ai-payment-methods/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/gemini-ai-payment-methods.png</image:loc>
         <image:title>Gemini AI Payment Methods: PayPal, PayPay, UPI, Gift Cards</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/perplexity-invoice/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/perplexity-invoice.png</image:loc>
         <image:title>Perplexity Invoice: Download in 5 Steps, No Edits on Pro</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/is-claude-max-worth-it/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/is-claude-max-worth-it.png</image:loc>
         <image:title>Is Claude Max Worth It? 5x Pro Usage and $100 of API Credit</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/chatgpt/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/chatgpt.png</image:loc>
         <image:title>What is ChatGPT &amp; How to Use It | Beginner Guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/claude/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/claude.png</image:loc>
         <image:title>What is Claude AI? | Beginner Guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/gemini/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/gemini.png</image:loc>
         <image:title>What is Google Gemini AI &amp; How to Use It | Beginner Guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/llama-3/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/llama-3.png</image:loc>
         <image:title>What is Meta Llama 3 AI | Simple Beginner Guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/resources/image-generation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/articles/image-generation.png</image:loc>
         <image:title>How to Create AI Images | Text to Image for Beginners</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/compare/chatgpt-vs-gemini/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/compare/chatgpt-vs-gemini.png</image:loc>
         <image:title>ChatGPT vs Google Gemini: Side-by-Side Comparison Table</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/freelancers/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/freelancers.png</image:loc>
         <image:title>AI for Freelancers 2026 | One subscription, all clients</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/developers/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/developers.png</image:loc>
         <image:title>AI for Developers 2026 | Coding models in one workspace</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/founders/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/founders.png</image:loc>
         <image:title>AI for Founders 2026 | Research, growth and product</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/templates/claude-coding-prompts/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/templates/claude-coding-prompts.png</image:loc>
         <image:title>Claude Coding Prompts | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/templates/founder-research-stack/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/templates/founder-research-stack.png</image:loc>
         <image:title>Founder Research Prompt Stack | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/releases/how-to-evaluate-ai-models/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/releases/how-to-evaluate-ai-models.png</image:loc>
         <image:title>How to Evaluate a New AI Model Release: One-Hour Test</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/chatgpt/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/chatgpt.png</image:loc>
         <image:title>ChatGPT Alternative 2026 | Claude, Gemini and GPT in one</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/claude/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/claude.png</image:loc>
         <image:title>Claude Alternative 2026 | Keep Claude, add GPT and Gemini</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/gemini/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/gemini.png</image:loc>
         <image:title>Gemini Alternative 2026 | Keep Gemini, add GPT and Claude</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/perplexity/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/perplexity.png</image:loc>
         <image:title>Perplexity Alternative 2026 | Research, writing, coding</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/copilot/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/copilot.png</image:loc>
         <image:title>Microsoft Copilot Alternative 2026 | GPT, Claude, Gemini</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/poe/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/poe.png</image:loc>
         <image:title>Poe Alternative 2026 | Whizi for real multi-model work</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/openrouter/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/openrouter.png</image:loc>
         <image:title>OpenRouter Alternative 2026: All Models, No API Keys</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/chatgpt-plus/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/chatgpt-plus.png</image:loc>
         <image:title>ChatGPT Plus Alternative | GPT, Claude and Gemini in one plan</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/grok/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/grok.png</image:loc>
         <image:title>Grok Alternative 2026 | Grok models plus GPT, Claude, Gemini</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/deepseek/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/deepseek.png</image:loc>
         <image:title>DeepSeek Alternative 2026 | More models, one plan</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/le-chat/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/le-chat.png</image:loc>
         <image:title>Le Chat Alternative 2026 | Mistral models plus the frontier</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/typingmind/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/typingmind.png</image:loc>
         <image:title>TypingMind Alternative 2026 | Multi-model without the keys</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/alternatives/apps-like-poe/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/alternatives/apps-like-poe.png</image:loc>
         <image:title>Apps Like Poe (2026): The Real Multi-Model List</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/vs/whizi-vs-chatgpt-plus/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/vs/whizi-vs-chatgpt-plus.png</image:loc>
         <image:title>Whizi vs ChatGPT Plus (2026) | Models, Features, Price</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/vs/whizi-vs-claude-pro/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/vs/whizi-vs-claude-pro.png</image:loc>
         <image:title>Whizi vs Claude Pro (2026) | Claude, GPT and Gemini in one plan</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/vs/whizi-vs-gemini-advanced/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/vs/whizi-vs-gemini-advanced.png</image:loc>
         <image:title>Whizi vs Gemini Advanced (2026) | Gemini, GPT, Claude</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/vs/whizi-vs-perplexity-pro/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/vs/whizi-vs-perplexity-pro.png</image:loc>
         <image:title>Whizi vs Perplexity Pro (2026) | Research + writing + coding</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/vs/whizi-vs-poe/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/vs/whizi-vs-poe.png</image:loc>
         <image:title>Whizi vs Poe (2026) | Multi-model AI workspace comparison</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/vs/whizi-vs-openrouter/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/vs/whizi-vs-openrouter.png</image:loc>
         <image:title>Whizi vs OpenRouter (2026) | Product vs API gateway</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/vs/whizi-vs-grok/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/vs/whizi-vs-grok.png</image:loc>
         <image:title>Whizi vs Grok (2026) | Live X data vs many models</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/getting-started/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/getting-started.png</image:loc>
         <image:title>Getting started with Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/whizi-faq/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/whizi-faq.png</image:loc>
         <image:title>Whizi FAQ: price, models, credits and privacy | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/models/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/models.png</image:loc>
         <image:title>Whizi model list: every AI model by plan | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/credits/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/credits.png</image:loc>
         <image:title>How Whizi credits work: the full credit scale | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/plans-and-limits/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/plans-and-limits.png</image:loc>
         <image:title>Whizi plans and limits: prices, credits, quotas | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/supported-file-types/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/supported-file-types.png</image:loc>
         <image:title>Supported file types in Whizi: the full list | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/billing-and-cancellation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/billing-and-cancellation.png</image:loc>
         <image:title>Whizi billing and cancellation | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/data-and-privacy/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/data-and-privacy.png</image:loc>
         <image:title>Whizi data and privacy: training and retention | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/troubleshooting/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/troubleshooting.png</image:loc>
         <image:title>Whizi troubleshooting: problems and fixes | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/how-auto-routing-works/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/how-auto-routing-works.png</image:loc>
         <image:title>How Auto routing works in Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/refunds/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/refunds.png</image:loc>
         <image:title>Whizi refund policy: what the Terms say | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/where-whizi-stores-data/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/where-whizi-stores-data.png</image:loc>
         <image:title>Where Whizi stores your data | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/whizi-api/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/whizi-api.png</image:loc>
         <image:title>Whizi API: does one exist? | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/team-accounts/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/team-accounts.png</image:loc>
         <image:title>Whizi team accounts and workspace plans | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/invoices-and-receipts/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/invoices-and-receipts.png</image:loc>
         <image:title>Whizi invoices and receipts: where to find them | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/delete-your-account/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/delete-your-account.png</image:loc>
         <image:title>Delete your Whizi account: full removal list | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-gpt-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-gpt-in-whizi.png</image:loc>
         <image:title>Using GPT in Whizi: cost and plan per model | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-claude-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-claude-in-whizi.png</image:loc>
         <image:title>Using Claude in Whizi: cost and plan by model | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-gemini-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-gemini-in-whizi.png</image:loc>
         <image:title>Gemini in Whizi: credit cost and plan by model | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-deepseek-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-deepseek-in-whizi.png</image:loc>
         <image:title>DeepSeek in Whizi: models, credits and plans | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-grok-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-grok-in-whizi.png</image:loc>
         <image:title>Grok in Whizi: models, credits and plans | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-qwen-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-qwen-in-whizi.png</image:loc>
         <image:title>Qwen in Whizi: credit cost and plan by model | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-kimi-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-kimi-in-whizi.png</image:loc>
         <image:title>Kimi models in Whizi: credits and plan gates | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-glm-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-glm-in-whizi.png</image:loc>
         <image:title>GLM models in Whizi: credits and plan access | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-llama-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-llama-in-whizi.png</image:loc>
         <image:title>Llama models in Whizi: credits, plans, context | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/using-mistral-in-whizi/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/using-mistral-in-whizi.png</image:loc>
         <image:title>Mistral models in Whizi: credits and plans | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/context-windows-compared/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/context-windows-compared.png</image:loc>
         <image:title>AI context windows compared, model by model | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/cheapest-models-per-answer/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/cheapest-models-per-answer.png</image:loc>
         <image:title>Cheapest AI models per answer in Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/model-unavailable/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/model-unavailable.png</image:loc>
         <image:title>Whizi model unavailable: plan gate or model id | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/message-not-sending/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/message-not-sending.png</image:loc>
         <image:title>Whizi message not sending: 409, 429 and 408 | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/out-of-credits/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/out-of-credits.png</image:loc>
         <image:title>Whizi out of credits and when they reset | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/file-upload-failed/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/file-upload-failed.png</image:loc>
         <image:title>Whizi file upload failed: errors and fixes | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/image-generation-failed/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/image-generation-failed.png</image:loc>
         <image:title>Whizi image generation failed: errors and fixes | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/login-and-account-access/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/login-and-account-access.png</image:loc>
         <image:title>Whizi login problems: every error message | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/payment-declined/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/payment-declined.png</image:loc>
         <image:title>Whizi payment declined or checkout failed | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/subscription-not-active/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/subscription-not-active.png</image:loc>
         <image:title>Whizi subscription not active after paying | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/context-too-long/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/context-too-long.png</image:loc>
         <image:title>Whizi context too long: what actually gets cut | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/web-search-not-working/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/web-search-not-working.png</image:loc>
         <image:title>Whizi web search not working: causes and fixes | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/voice-mode-not-working/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/voice-mode-not-working.png</image:loc>
         <image:title>Whizi voice mode not working: errors and fixes | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/chat-import-errors/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/chat-import-errors.png</image:loc>
         <image:title>Whizi chat import errors: every message and fix | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/rate-limits/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/rate-limits.png</image:loc>
         <image:title>Whizi rate limits: every limit and 429 error | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/chat-with-pdf/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/chat-with-pdf.png</image:loc>
         <image:title>How to chat with a PDF online | Whizi product guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/compare-models-side-by-side/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/compare-models-side-by-side.png</image:loc>
         <image:title>Compare AI Models Side by Side: One Prompt, Every Model</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/switch-models-mid-conversation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/switch-models-mid-conversation.png</image:loc>
         <image:title>Switch AI Models Mid-Conversation | Whizi product guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/generate-images-in-chat/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/generate-images-in-chat.png</image:loc>
         <image:title>Generate Images in Chat | Whizi product guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/upload-documents/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/upload-documents.png</image:loc>
         <image:title>Upload Documents to AI | Whizi product guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/web-search/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/web-search.png</image:loc>
         <image:title>Web search in Whizi: any model, live sources | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/voice-mode/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/voice-mode.png</image:loc>
         <image:title>Whizi voice mode: real-time AI conversation | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/share-a-conversation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/share-a-conversation.png</image:loc>
         <image:title>Share a Whizi conversation with a link | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/whizi-on-mobile/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/whizi-on-mobile.png</image:loc>
         <image:title>Whizi on iPhone and Android: the mobile apps | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/export-chats-and-files/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/export-chats-and-files.png</image:loc>
         <image:title>Export from Whizi: xlsx, docx, charts and HTML | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/import-chats-from-chatgpt/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/import-chats-from-chatgpt.png</image:loc>
         <image:title>Import ChatGPT chat history into Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/import-chats-from-claude/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/import-chats-from-claude.png</image:loc>
         <image:title>Import Claude chats into Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/use-projects/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/use-projects.png</image:loc>
         <image:title>How to use Projects in Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/regenerate-and-edit-messages/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/regenerate-and-edit-messages.png</image:loc>
         <image:title>Regenerate a response and edit a sent message | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/write-and-debug-code-with-multiple-models/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/write-and-debug-code-with-multiple-models.png</image:loc>
         <image:title>Coding models in Whizi: which plan reaches them | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/use-whizi-offline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/use-whizi-offline.png</image:loc>
         <image:title>Can you use Whizi offline? | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/switch-account-email/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/switch-account-email.png</image:loc>
         <image:title>Change your Whizi account email | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/whizi-memory/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/whizi-memory.png</image:loc>
         <image:title>Whizi memory: what it stores and how to clear | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/contact-whizi-support/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/contact-whizi-support.png</image:loc>
         <image:title>How to contact Whizi support | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/check-your-credit-balance/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/check-your-credit-balance.png</image:loc>
         <image:title>Check your Whizi credit balance: where to look | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/reset-your-password/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/reset-your-password.png</image:loc>
         <image:title>Reset your Whizi password: every route | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/organize-conversations/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/organize-conversations.png</image:loc>
         <image:title>Organize your chats in Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/search-your-chat-history/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/search-your-chat-history.png</image:loc>
         <image:title>Search your chat history in Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/docs/fork-a-conversation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/docs/fork-a-conversation.png</image:loc>
         <image:title>Forking a conversation in Whizi | Whizi docs</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/releases/august-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/releases/august-2026.png</image:loc>
         <image:title>Whizi release notes, August 2026 | What shipped and when</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/aion-3-0/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/aion-3-0.png</image:loc>
         <image:title>Chat with Aion-3.0: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/aion-3-0-mini/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/aion-3-0-mini.png</image:loc>
         <image:title>Chat with Aion-3.0-Mini: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/aion-3-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/aion-3-5.png</image:loc>
         <image:title>Aion 3.5 is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/aion-3-5-mini/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/aion-3-5-mini.png</image:loc>
         <image:title>Aion 3.5 Mini is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-fable-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-fable-5.png</image:loc>
         <image:title>Claude Fable 5 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-haiku-4-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-haiku-4-5.png</image:loc>
         <image:title>Chat with Claude Haiku 4.5: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-haiku-5-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-haiku-5-5.png</image:loc>
         <image:title>Claude Haiku 5.5 is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-opus-4-8/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-opus-4-8.png</image:loc>
         <image:title>Chat with Claude Opus 4.8: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-opus-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-opus-5.png</image:loc>
         <image:title>Chat with Claude Opus 5: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-opus-5-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-opus-5-5.png</image:loc>
         <image:title>Claude Opus 5.5 is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-sonnet-4-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-sonnet-4-5.png</image:loc>
         <image:title>Claude Sonnet 4.5 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-sonnet-4-6/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-sonnet-4-6.png</image:loc>
         <image:title>Chat with Claude Sonnet 4.6: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-sonnet-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-sonnet-5.png</image:loc>
         <image:title>Chat with Claude Sonnet 5: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/claude-sonnet-5-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/claude-sonnet-5-5.png</image:loc>
         <image:title>Claude Sonnet 5.5 is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/codestral-2508/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/codestral-2508.png</image:loc>
         <image:title>Codestral 2508 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/command-a/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/command-a.png</image:loc>
         <image:title>Command A pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/command-a-plus/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/command-a-plus.png</image:loc>
         <image:title>Command A+ is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/deepseek-chat-v3-1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/deepseek-chat-v3-1.png</image:loc>
         <image:title>DeepSeek V3.1 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/deepseek-r1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/deepseek-r1.png</image:loc>
         <image:title>Chat with R1: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/deepseek-v3-2/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/deepseek-v3-2.png</image:loc>
         <image:title>DeepSeek V3.2 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/deepseek-v4-1-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/deepseek-v4-1-flash.png</image:loc>
         <image:title>Chat with DeepSeek V4.1 Flash: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/deepseek-v4-flash-0731/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/deepseek-v4-flash-0731.png</image:loc>
         <image:title>Chat with DeepSeek V4 Flash 0731: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/deepseek-v4-pro-0813/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/deepseek-v4-pro-0813.png</image:loc>
         <image:title>Chat with DeepSeek V4 Pro 0813: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/fugu-max/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/fugu-max.png</image:loc>
         <image:title>Chat with Fugu Max: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/fugu-ultra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/fugu-ultra.png</image:loc>
         <image:title>Chat with Fugu Ultra: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/fugu-ultra-v2/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/fugu-ultra-v2.png</image:loc>
         <image:title>Fugu Ultra v2 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-2-5-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-2-5-flash.png</image:loc>
         <image:title>Gemini 2.5 Flash pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-2-5-flash-lite/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-2-5-flash-lite.png</image:loc>
         <image:title>Chat with Gemini 2.5 Flash Lite: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-3-1-flash-lite/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-3-1-flash-lite.png</image:loc>
         <image:title>Gemini 3.1 Flash Lite pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-3-1-pro-preview/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-3-1-pro-preview.png</image:loc>
         <image:title>Chat with Gemini 3.1 Pro Preview: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-3-5-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-3-5-flash.png</image:loc>
         <image:title>Chat with Gemini 3.5 Flash: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-3-5-flash-lite/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-3-5-flash-lite.png</image:loc>
         <image:title>Gemini 3.5 Flash Lite pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-3-6-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-3-6-flash.png</image:loc>
         <image:title>Gemini 3.6 Flash pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-3-7-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-3-7-flash.png</image:loc>
         <image:title>Chat with Gemini 3.7 Flash: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gemini-4-argon/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gemini-4-argon.png</image:loc>
         <image:title>Gemini 4 Argon is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/glm-4-6/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/glm-4-6.png</image:loc>
         <image:title>Chat with GLM 4.6: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/glm-4-7/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/glm-4-7.png</image:loc>
         <image:title>GLM 4.7 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/glm-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/glm-5.png</image:loc>
         <image:title>Chat with GLM 5: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/glm-5-2/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/glm-5-2.png</image:loc>
         <image:title>GLM 5.2 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/glm-5-3/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/glm-5-3.png</image:loc>
         <image:title>Chat with GLM 5.3: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/glm-5-3-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/glm-5-3-flash.png</image:loc>
         <image:title>GLM 5.3 Flash pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/glm-5-3-flashx/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/glm-5-3-flashx.png</image:loc>
         <image:title>GLM 5.3 FlashX is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/glm-5-3-prime/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/glm-5-3-prime.png</image:loc>
         <image:title>GLM 5.3 Prime is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-5-4/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-5-4.png</image:loc>
         <image:title>Chat with GPT-5.4: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-5-4-mini/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-5-4-mini.png</image:loc>
         <image:title>Chat with GPT-5.4 Mini: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-5-4-nano/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-5-4-nano.png</image:loc>
         <image:title>GPT-5.4 Nano pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-5-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-5-5.png</image:loc>
         <image:title>GPT-5.5 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-5-6-luna/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-5-6-luna.png</image:loc>
         <image:title>GPT-5.6 Luna pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-5-6-sol/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-5-6-sol.png</image:loc>
         <image:title>GPT-5.6 Sol pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-5-6-terra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-5-6-terra.png</image:loc>
         <image:title>GPT-5.6 Terra pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-6-1-sol/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-6-1-sol.png</image:loc>
         <image:title>GPT-6.1 Sol is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-6-luna/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-6-luna.png</image:loc>
         <image:title>GPT-6 Luna is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-6-sol/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-6-sol.png</image:loc>
         <image:title>GPT-6 Sol is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/gpt-chat-latest/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/gpt-chat-latest.png</image:loc>
         <image:title>Chat with GPT Chat Latest: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/granite-4-1-8b/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/granite-4-1-8b.png</image:loc>
         <image:title>Chat with Granite 4.1 8B: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/granite-4-2-8b/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/granite-4-2-8b.png</image:loc>
         <image:title>Granite 4.2 8B pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/grok-4-3/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/grok-4-3.png</image:loc>
         <image:title>Chat with Grok 4.3: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/grok-4-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/grok-4-5.png</image:loc>
         <image:title>Chat with Grok 4.5: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/grok-4-6/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/grok-4-6.png</image:loc>
         <image:title>Grok 4.6 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/grok-4-7/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/grok-4-7.png</image:loc>
         <image:title>Grok 4.7 is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/grok-build-0-1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/grok-build-0-1.png</image:loc>
         <image:title>Grok Build 0.1 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/hy3/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/hy3.png</image:loc>
         <image:title>Chat with Hy3: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/hy4-preview/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/hy4-preview.png</image:loc>
         <image:title>Chat with Hy4 preview: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/inkling/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/inkling.png</image:loc>
         <image:title>Chat with Inkling: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/inkling-small/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/inkling-small.png</image:loc>
         <image:title>Chat with Inkling Small: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/kat-coder-air-v2-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/kat-coder-air-v2-5.png</image:loc>
         <image:title>Chat with KAT-Coder-Air V2.5: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/kat-coder-pro-v2-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/kat-coder-pro-v2-5.png</image:loc>
         <image:title>KAT-Coder-Pro V2.5 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/kimi-k2/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/kimi-k2.png</image:loc>
         <image:title>Chat with Kimi K2 0711: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/kimi-k2-7-code/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/kimi-k2-7-code.png</image:loc>
         <image:title>Chat with Kimi K2.7 Code: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/kimi-k2-thinking/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/kimi-k2-thinking.png</image:loc>
         <image:title>Kimi K2 Thinking pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/kimi-k3/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/kimi-k3.png</image:loc>
         <image:title>Kimi K3 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/laguna-s-2-1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/laguna-s-2-1.png</image:loc>
         <image:title>Laguna S 2.1 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/laguna-xs-2-1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/laguna-xs-2-1.png</image:loc>
         <image:title>Laguna XS 2.1 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/ling-3-0-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/ling-3-0-flash.png</image:loc>
         <image:title>Chat with Ling-3.0-flash: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/ling-3-1-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/ling-3-1-flash.png</image:loc>
         <image:title>Ling 3.1 Flash is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/llama-3-3-70b-instruct/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/llama-3-3-70b-instruct.png</image:loc>
         <image:title>Chat with Llama 3.3 70B Instruct: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/llama-4-maverick/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/llama-4-maverick.png</image:loc>
         <image:title>Llama 4 Maverick pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/longcat-2-0/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/longcat-2-0.png</image:loc>
         <image:title>Chat with LongCat 2.0: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/mercury-2-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/mercury-2-5.png</image:loc>
         <image:title>Chat with Mercury 2.5: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/mimo-v2-6-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/mimo-v2-6-flash.png</image:loc>
         <image:title>MiMo-V2.6-Flash is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/mimo-v2-6-pro/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/mimo-v2-6-pro.png</image:loc>
         <image:title>MiMo-V2.6-Pro is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/mimo-v2-6-pro-ultraspeed/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/mimo-v2-6-pro-ultraspeed.png</image:loc>
         <image:title>MiMo-V2.6-Pro-UltraSpeed is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/minimax-m2/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/minimax-m2.png</image:loc>
         <image:title>MiniMax M2 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/minimax-m3/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/minimax-m3.png</image:loc>
         <image:title>Chat with MiniMax M3: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/mistral-large-2512/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/mistral-large-2512.png</image:loc>
         <image:title>Mistral Large 3 2512 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/mistral-large-4-0/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/mistral-large-4-0.png</image:loc>
         <image:title>Mistral Large 4 is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/mistral-medium-3-1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/mistral-medium-3-1.png</image:loc>
         <image:title>Chat with Mistral Medium 3.1: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/mistral-medium-3-5/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/mistral-medium-3-5.png</image:loc>
         <image:title>Chat with Mistral Medium 3.5: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/muse-glimmer-30b/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/muse-glimmer-30b.png</image:loc>
         <image:title>Chat with Muse Glimmer 30B: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/muse-spark-1-1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/muse-spark-1-1.png</image:loc>
         <image:title>Chat with Muse Spark 1.1: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/muse-spark-1-2/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/muse-spark-1-2.png</image:loc>
         <image:title>Muse Spark 1.2 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/muse-spark-1-3/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/muse-spark-1-3.png</image:loc>
         <image:title>Chat with Muse Spark 1.3: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/muse-wonder/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/muse-wonder.png</image:loc>
         <image:title>Muse Wonder is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/nemotron-3-5-lightning/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/nemotron-3-5-lightning.png</image:loc>
         <image:title>Nemotron 3.5 Lightning pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/nemotron-3-ultra-550b-a55b/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/nemotron-3-ultra-550b-a55b.png</image:loc>
         <image:title>Chat with Nemotron 3 Ultra: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/nex-n2-mini/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/nex-n2-mini.png</image:loc>
         <image:title>Chat with Nex-N2-Mini: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/nex-n2-pro/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/nex-n2-pro.png</image:loc>
         <image:title>Chat with Nex-N2-Pro: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/nova-pro-v1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/nova-pro-v1.png</image:loc>
         <image:title>Chat with Nova Pro 1.0: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/perceptron-mk1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/perceptron-mk1.png</image:loc>
         <image:title>Chat with Perceptron Mk1: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/phi-4/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/phi-4.png</image:loc>
         <image:title>Chat with Phi 4: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-5-plus-20260420/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-5-plus-20260420.png</image:loc>
         <image:title>Chat with Qwen3.5 Plus 2026-04-20: price and context | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-6-35b-a3b/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-6-35b-a3b.png</image:loc>
         <image:title>Qwen3.6 35B A3B pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-6-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-6-flash.png</image:loc>
         <image:title>Chat with Qwen3.6 Flash: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-7-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-7-flash.png</image:loc>
         <image:title>Qwen3.7 Flash pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-7-max/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-7-max.png</image:loc>
         <image:title>Qwen3.7 Max pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-7-plus/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-7-plus.png</image:loc>
         <image:title>Qwen3.7 Plus pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-8-2-4t-a95b/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-8-2-4t-a95b.png</image:loc>
         <image:title>Qwen3.8 2.4T A95B pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-8-27b/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-8-27b.png</image:loc>
         <image:title>Qwen3.8 27B pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-8-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-8-flash.png</image:loc>
         <image:title>Chat with Qwen3.8 Flash: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-8-max/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-8-max.png</image:loc>
         <image:title>Chat with Qwen3.8 Max: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-8-max-prime/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-8-max-prime.png</image:loc>
         <image:title>Qwen3.8 Max Prime is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-8-omni-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-8-omni-flash.png</image:loc>
         <image:title>Qwen3.8 Omni Flash is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/qwen3-coder-next/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/qwen3-coder-next.png</image:loc>
         <image:title>Chat with Qwen3 Coder Next: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/ring-2-6-1t/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/ring-2-6-1t.png</image:loc>
         <image:title>Chat with Ring-2.6-1T: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/sakana-namazu/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/sakana-namazu.png</image:loc>
         <image:title>Chat with Sakana Namazu: price and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/seed-2-0-code/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/seed-2-0-code.png</image:loc>
         <image:title>Seed-2.0-Code pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/seed-2-1-turbo/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/seed-2-1-turbo.png</image:loc>
         <image:title>Seed 2.1 Turbo pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/solar-mini4/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/solar-mini4.png</image:loc>
         <image:title>Solar Mini 4 is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/solar-pro4/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/solar-pro4.png</image:loc>
         <image:title>Solar Pro 4 pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/step-3-7-flash/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/step-3-7-flash.png</image:loc>
         <image:title>Step 3.7 Flash pricing and context window | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/models/step-5-preview/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/models/step-5-preview.png</image:loc>
         <image:title>Step 5 Preview is out: price and how to try it | Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/students/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/students.png</image:loc>
         <image:title>AI for Students 2026 | Claude + GPT + Gemini in Whizi</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/researchers/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/researchers.png</image:loc>
         <image:title>AI for Researchers 2026 | Whizi for long-context research</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/marketers/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/marketers.png</image:loc>
         <image:title>AI for Marketers 2026 | Whizi for briefs, drafts, and images</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/consultants/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/consultants.png</image:loc>
         <image:title>AI for Consultants 2026 | Whizi for decks and frameworks</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/product-managers/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/product-managers.png</image:loc>
         <image:title>AI for Product Managers 2026 | Whizi for specs and discovery</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/write-blog-posts-with-ai/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/write-blog-posts-with-ai.png</image:loc>
         <image:title>Write Blog Posts with AI | Whizi task guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/analyze-spreadsheets-with-ai/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/analyze-spreadsheets-with-ai.png</image:loc>
         <image:title>Analyze Spreadsheets with AI | Whizi task guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/use-cases/summarize-meetings-with-ai/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/use-cases/summarize-meetings-with-ai.png</image:loc>
         <image:title>Summarize Meetings with AI | Whizi task guide</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cpp-max-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cpp-max-2026.png</image:loc>
         <image:title>CPP max 2026: $4,230.45 each, plus $416 of CPP2</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2-filing-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-filing-deadline.png</image:loc>
         <image:title>T2 filing deadline: 6 months after year end (2026 dates)</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2-filing-deadline-after-dissolution/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-filing-deadline-after-dissolution.png</image:loc>
         <image:title>T2 filing deadline after dissolution: 6 months</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t3-filing-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3-filing-deadline.png</image:loc>
         <image:title>T3 filing deadline: March 31, 2027 for 2026 trust years</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4-slip-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4-slip-deadline.png</image:loc>
         <image:title>T4 slip deadline: March 1, 2027 for 2026 T4 slips</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t5-slip-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t5-slip-deadline.png</image:loc>
         <image:title>T5 slip deadline 2026: due Monday, March 1, 2027</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4a-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4a-deadline.png</image:loc>
         <image:title>T4A deadline: 2026 slips due Feb 28, 2027, box 048 rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t5018-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t5018-deadline.png</image:loc>
         <image:title>T5018 deadline: six months after the period ends</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/nr4-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/nr4-deadline.png</image:loc>
         <image:title>NR4 deadline: March 31, plus the 15th for Part XIII tax</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/self-employed-tax-deadline-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/self-employed-tax-deadline-canada.png</image:loc>
         <image:title>Self employed tax deadline 2026: file June 15, pay April 30</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst-filing-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-filing-deadline.png</image:loc>
         <image:title>GST filing deadline: monthly, quarterly and annual dates</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/payroll-remittance-due-dates/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/payroll-remittance-due-dates.png</image:loc>
         <image:title>Payroll remittance due dates: CRA table for 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/notice-of-objection-deadline-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/notice-of-objection-deadline-cra.png</image:loc>
         <image:title>Notice of objection deadline CRA: 90 days or 1 year</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-reassessment-period/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-reassessment-period.png</image:loc>
         <image:title>CRA reassessment period: 3 or 4 years, and the exceptions</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1135-penalty/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1135-penalty.png</image:loc>
         <image:title>T1135 penalty: $25 a day, $2,500 cap, 5% after 24 months</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1135-filing-requirements/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1135-filing-requirements.png</image:loc>
         <image:title>T1135 filing requirements: the $100,000 cost test</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/late-filing-penalty-cra-t2/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/late-filing-penalty-cra-t2.png</image:loc>
         <image:title>T2 late filing penalty: 5% plus 1% a month, 17% cap</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/instalment-interest-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/instalment-interest-cra.png</image:loc>
         <image:title>Instalment interest CRA: 7% daily, offset and penalty</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-interest-rate-on-overdue-taxes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-interest-rate-on-overdue-taxes.png</image:loc>
         <image:title>CRA interest rate on overdue taxes: 7% in Q4 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-prescribed-interest-rates-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-prescribed-interest-rates-2026.png</image:loc>
         <image:title>CRA prescribed interest rates 2026: 3% every quarter</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/voluntary-disclosure-program-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/voluntary-disclosure-program-cra.png</image:loc>
         <image:title>CRA voluntary disclosure program: 75% or 25% interest relief</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/ei-max-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/ei-max-2026.png</image:loc>
         <image:title>EI max 2026: $1,123.07 employee, $1,572.30 employer</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/accelerated-remitter-threshold/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/accelerated-remitter-threshold.png</image:loc>
         <image:title>Accelerated remitter threshold: $25,000 and $100,000 AMWA</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4-box-14/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4-box-14.png</image:loc>
         <image:title>T4 box 14: what goes in, what stays out, with a table</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/standby-charge-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/standby-charge-cra.png</image:loc>
         <image:title>Standby charge CRA 2026: 2% of cost, 2/3 of a lease</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/operating-cost-benefit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/operating-cost-benefit-2026.png</image:loc>
         <image:title>Operating cost benefit 2026: 34 cents per personal km</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-automobile-allowance-rates-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-automobile-allowance-rates-2026.png</image:loc>
         <image:title>CRA automobile allowance rates 2026: 73 and 67 cents/km</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/class-10-1-limit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/class-10-1-limit-2026.png</image:loc>
         <image:title>Class 10.1 limit 2026: $39,000 plus sales tax</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/home-office-expenses-cra-2025/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/home-office-expenses-cra-2025.png</image:loc>
         <image:title>Home office expenses CRA 2025: detailed method only</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/small-business-deduction-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/small-business-deduction-2026.png</image:loc>
         <image:title>Small business deduction 2026: 9% on $500,000</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/passive-income-sbd-grind/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/passive-income-sbd-grind.png</image:loc>
         <image:title>Passive income SBD grind: $5 per $1 over $50,000</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/associated-corporations-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/associated-corporations-canada.png</image:loc>
         <image:title>Associated corporations Canada: s.256 tests and SBD sharing</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/corporate-tax-rate-ontario-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/corporate-tax-rate-ontario-2026.png</image:loc>
         <image:title>Corporate tax rate Ontario 2026: 26.5% and 11.2% SBD</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/rdtoh-explained/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rdtoh-explained.png</image:loc>
         <image:title>RDTOH explained: ERDTOH, NERDTOH and the 38 1/3% refund</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/grip-account-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/grip-account-cra.png</image:loc>
         <image:title>GRIP account CRA: the 72% formula and Schedule 53</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/capital-dividend-account/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/capital-dividend-account.png</image:loc>
         <image:title>Capital dividend account: file T2054 by the payable date</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/shareholder-loan-cra-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/shareholder-loan-cra-rules.png</image:loc>
         <image:title>Shareholder loan CRA rules: the 15(2) one year deadline</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/section-85-rollover/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-85-rollover.png</image:loc>
         <image:title>Section 85 rollover: elected amounts, T2057 and penalties</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/tosi-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/tosi-rules.png</image:loc>
         <image:title>TOSI rules: who pays 33% and who is excluded</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/lifetime-capital-gains-exemption-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/lifetime-capital-gains-exemption-2026.png</image:loc>
         <image:title>Lifetime capital gains exemption 2026: $1.275M</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/capital-gains-inclusion-rate-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/capital-gains-inclusion-rate-2026.png</image:loc>
         <image:title>Capital gains inclusion rate 2026: still 50% for all</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/dividend-gross-up-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/dividend-gross-up-2026.png</image:loc>
         <image:title>Eligible dividend gross up 2026: 38% and the 15.0198% DTC</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/basic-personal-amount-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/basic-personal-amount-2026.png</image:loc>
         <image:title>Basic personal amount 2026: $16,452, phase out and TD1</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/oas-clawback-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/oas-clawback-2026.png</image:loc>
         <image:title>OAS clawback 2026: $95,323 threshold, 15% recovery</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/rrif-minimum-withdrawal-table/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rrif-minimum-withdrawal-table.png</image:loc>
         <image:title>RRIF minimum withdrawal table: every age, 55 to 95+</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/alternative-minimum-tax-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/alternative-minimum-tax-canada.png</image:loc>
         <image:title>Alternative minimum tax Canada 2026: 20.5% over $181,440</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/rrsp-limit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rrsp-limit-2026.png</image:loc>
         <image:title>RRSP limit 2026: $33,810 (and $35,390 for 2027)</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/bare-trust-filing-requirements/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/bare-trust-filing-requirements.png</image:loc>
         <image:title>Bare trust filing requirements: exempt for 2025, not 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/quick-method-gst-hst/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/quick-method-gst-hst.png</image:loc>
         <image:title>Quick method GST/HST: 2026 rates, rules and example</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst-registration-threshold-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-registration-threshold-canada.png</image:loc>
         <image:title>GST registration threshold in Canada: $30,000, two tests</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1-filing-deadline-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1-filing-deadline-2026.png</image:loc>
         <image:title>T1 filing deadline 2026: April 30, June 15 if self employed</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-change-my-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-change-my-return.png</image:loc>
         <image:title>How to amend a tax return with the CRA in 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2125-statement-of-business-activities/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2125-statement-of-business-activities.png</image:loc>
         <image:title>T2125 guide: every part, the GST/HST rule and line 13500</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t776-rental-income/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t776-rental-income.png</image:loc>
         <image:title>T776 rental income: lines, CCA limit and co owners</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/principal-residence-exemption/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/principal-residence-exemption.png</image:loc>
         <image:title>Principal residence exemption Canada: formula and T2091</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1134-filing-requirements/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1134-filing-requirements.png</image:loc>
         <image:title>T1134 filing requirements: who files and when it&apos;s due</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t106-filing-requirements/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t106-filing-requirements.png</image:loc>
         <image:title>T106 filing requirements: the $1 million test and due dates</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t5013-filing-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t5013-filing-deadline.png</image:loc>
         <image:title>T5013 filing deadline: March 31 or 5 months after year end</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/sred-filing-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/sred-filing-deadline.png</image:loc>
         <image:title>SR&amp;ED filing deadline: 18 months after year end</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gifi-codes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gifi-codes.png</image:loc>
         <image:title>GIFI codes: the RC4088 list, ranges and most used codes</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/record-of-employment-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/record-of-employment-deadline.png</image:loc>
         <image:title>Record of Employment deadline: 5 days, 15 for monthly pay</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/underused-housing-tax-2025/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/underused-housing-tax-2025.png</image:loc>
         <image:title>Underused Housing Tax 2025: ended, 2022 to 2024 still due</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/digital-services-tax-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/digital-services-tax-canada.png</image:loc>
         <image:title>Digital services tax Canada: repealed, refunds due</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/luxury-tax-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/luxury-tax-canada.png</image:loc>
         <image:title>Luxury tax Canada 2026: cars over $100,000 only, boats out</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-represent-a-client/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-represent-a-client.png</image:loc>
         <image:title>CRA Represent a Client authorization: every route</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/business-number-registration/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/business-number-registration.png</image:loc>
         <image:title>Register a CRA business number: online only since Nov 2025</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/tax-court-appeal-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/tax-court-appeal-deadline.png</image:loc>
         <image:title>Tax Court of Canada appeal deadline: 90 days, then 1 year</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-collections-limitation-period/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-collections-limitation-period.png</image:loc>
         <image:title>CRA collection limitation period: 10 years, s.222</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/director-liability-source-deductions/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/director-liability-source-deductions.png</image:loc>
         <image:title>Director liability for unremitted source deductions</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/taxpayer-relief-rc4288/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/taxpayer-relief-rc4288.png</image:loc>
         <image:title>Taxpayer relief RC4288: getting CRA penalties cancelled</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-payment-arrangement/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-payment-arrangement.png</image:loc>
         <image:title>CRA payment arrangement: setup, limits and 7% interest</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gross-negligence-penalty/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gross-negligence-penalty.png</image:loc>
         <image:title>Gross negligence penalty CRA: $100 or 50% of the tax</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/repeated-failure-to-report-income-penalty/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/repeated-failure-to-report-income-penalty.png</image:loc>
         <image:title>Failure to report income penalty: the 10% or 50% rule</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/section-116-certificate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-116-certificate.png</image:loc>
         <image:title>Section 116 certificate: T2062, 10 days, 25% or 50%</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/non-resident-rental-income-section-216/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/non-resident-rental-income-section-216.png</image:loc>
         <image:title>Section 216 return: tax on net rent, not 25% of gross</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/departure-tax-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/departure-tax-canada.png</image:loc>
         <image:title>Departure tax Canada: deemed disposition, forms, security</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/foreign-tax-credit-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/foreign-tax-credit-canada.png</image:loc>
         <image:title>Foreign tax credit Canada: T2209, the 15% cap, s.20(11)</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/crypto-tax-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/crypto-tax-canada.png</image:loc>
         <image:title>Crypto tax Canada: capital gain or business income?</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/thin-capitalization-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/thin-capitalization-rules.png</image:loc>
         <image:title>Thin capitalization Canada: the 1.5 to 1 debt limit</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/eifel-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/eifel-rules.png</image:loc>
         <image:title>EIFEL rules: the 30% interest cap and who is excluded</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/transfer-pricing-documentation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/transfer-pricing-documentation.png</image:loc>
         <image:title>Transfer pricing documentation Canada: 30 days, $10M test</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/mandatory-disclosure-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/mandatory-disclosure-rules.png</image:loc>
         <image:title>Mandatory disclosure rules Canada: RC312 in 90 days</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gaar-changes-2024/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gaar-changes-2024.png</image:loc>
         <image:title>GAAR changes 2024: what changed and when it applies</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/uncertain-tax-treatment-reporting/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/uncertain-tax-treatment-reporting.png</image:loc>
         <image:title>Uncertain tax treatment reporting: who files RC3133</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/td1-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/td1-2026.png</image:loc>
         <image:title>TD1 2026: $16,452 basic amount, all 13 lines and claim codes</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/taxable-benefits-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/taxable-benefits-cra.png</image:loc>
         <image:title>Taxable benefits CRA: CPP, EI and T4 codes chart</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gifts-and-awards-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gifts-and-awards-cra.png</image:loc>
         <image:title>CRA gifts and awards policy: the $500 limit for 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cell-phone-benefit-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cell-phone-benefit-cra.png</image:loc>
         <image:title>Cell phone taxable benefit CRA: the 3 tests and examples</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/parking-benefit-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/parking-benefit-cra.png</image:loc>
         <image:title>Parking taxable benefit: FMV rule and 4 CRA exceptions</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/retiring-allowance-rrsp-rollover/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/retiring-allowance-rrsp-rollover.png</image:loc>
         <image:title>Retiring allowance RRSP rollover: $2,000 per year to 1995</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/lump-sum-withholding-rates/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/lump-sum-withholding-rates.png</image:loc>
         <image:title>Lump sum withholding tax rates Canada: 10%, 20%, 30%</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/salary-vs-dividends/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/salary-vs-dividends.png</image:loc>
         <image:title>Salary vs dividends Canada 2026: $46,470 vs $46,145 net</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/ei-insurable-employment-shareholder/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/ei-insurable-employment-shareholder.png</image:loc>
         <image:title>EI for business owners: the over 40 percent rule</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/employee-or-self-employed-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/employee-or-self-employed-cra.png</image:loc>
         <image:title>Employee vs independent contractor CRA: the six factor test</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4-other-information-codes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4-other-information-codes.png</image:loc>
         <image:title>T4 other information codes: box 14 and T1 table</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-meal-allowance-rates/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-meal-allowance-rates.png</image:loc>
         <image:title>CRA meal allowance rates: $23 per meal, $69 a day</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/northern-residents-deduction-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/northern-residents-deduction-2026.png</image:loc>
         <image:title>Northern residents deduction 2026: $11 or $22 a day</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/pension-adjustment-calculation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/pension-adjustment-calculation.png</image:loc>
         <image:title>Pension adjustment calculation: DB, DC and 2026 examples</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/vacation-pay-tax/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/vacation-pay-tax.png</image:loc>
         <image:title>Vacation pay CPP EI: all three deductions apply in 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/tfsa-limit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/tfsa-limit-2026.png</image:loc>
         <image:title>TFSA limit 2026: $7,000 a year, $109,000 total room</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/tfsa-overcontribution-penalty/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/tfsa-overcontribution-penalty.png</image:loc>
         <image:title>TFSA overcontribution penalty: 1% a month, RC243 by June 30</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/fhsa-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/fhsa-rules.png</image:loc>
         <image:title>FHSA rules: $8,000 a year, $40,000 lifetime, 15 year clock</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/resp-grant/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/resp-grant.png</image:loc>
         <image:title>RESP grant 2026: $500 to $600 a year, $7,200 lifetime</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/rdsp-grant-and-bond/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rdsp-grant-and-bond.png</image:loc>
         <image:title>RDSP grant 2026: $3,500 a year, $70,000 lifetime</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/home-buyers-plan/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/home-buyers-plan.png</image:loc>
         <image:title>Home Buyers&apos; Plan: $60,000 limit and 2026 repayment rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/lifelong-learning-plan/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/lifelong-learning-plan.png</image:loc>
         <image:title>Lifelong Learning Plan: $10,000 a year, $20,000 total</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/spousal-rrsp-attribution/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/spousal-rrsp-attribution.png</image:loc>
         <image:title>Spousal RRSP three year rule: who pays tax, and when</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/pension-income-splitting/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/pension-income-splitting.png</image:loc>
         <image:title>Pension income splitting: 50% on T1032, rules by age</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/pension-income-amount/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/pension-income-amount.png</image:loc>
         <image:title>Pension income amount 2026: $2,000 claim, $280 credit</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/age-amount-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/age-amount-2026.png</image:loc>
         <image:title>Age amount 2026: $9,208, gone at $107,819 net income</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/canada-caregiver-amount-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/canada-caregiver-amount-2026.png</image:loc>
         <image:title>Canada caregiver amount 2026: $8,773 and $2,740</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/disability-tax-credit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/disability-tax-credit-2026.png</image:loc>
         <image:title>Disability tax credit amount 2026: $10,341 and $6,032</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/medical-expense-threshold-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/medical-expense-threshold-2026.png</image:loc>
         <image:title>Medical expense tax credit threshold 2026: $2,890</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/charitable-donation-tax-credit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/charitable-donation-tax-credit.png</image:loc>
         <image:title>Charitable donation tax credit Canada: 14%, 29%, 33%</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/canada-workers-benefit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/canada-workers-benefit-2026.png</image:loc>
         <image:title>Canada Workers Benefit 2026: $1,665 single, $2,869 family</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/canada-child-benefit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/canada-child-benefit-2026.png</image:loc>
         <image:title>Canada child benefit 2026: $8,157 under 6, $6,883 to 17</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst-hst-credit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-hst-credit-2026.png</image:loc>
         <image:title>GST credit 2026: $679 single, $890 couple, now the CGEB</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/canada-carbon-rebate-end/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/canada-carbon-rebate-end.png</image:loc>
         <image:title>Canada Carbon Rebate end: April 2025, proposed Oct 30 cutoff</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/moving-expenses-deduction/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/moving-expenses-deduction.png</image:loc>
         <image:title>Moving expenses deduction Canada: 40 km rule, T1-M</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/child-care-expense-deduction/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/child-care-expense-deduction.png</image:loc>
         <image:title>Child care expenses deduction Canada: $8,000 per child</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/tuition-tax-credit-transfer/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/tuition-tax-credit-transfer.png</image:loc>
         <image:title>Tuition credit transfer: $5,000 cap, $725 for 2025</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/student-loan-interest-credit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/student-loan-interest-credit.png</image:loc>
         <image:title>Student loan interest tax credit: 14% for 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/canada-training-credit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/canada-training-credit.png</image:loc>
         <image:title>Canada training credit: $250 a year, up to $5,000</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/home-accessibility-tax-credit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/home-accessibility-tax-credit.png</image:loc>
         <image:title>Home accessibility tax credit 2026: up to $2,800</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/multigenerational-home-renovation-credit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/multigenerational-home-renovation-credit.png</image:loc>
         <image:title>Multigenerational home renovation credit: $7,000 for 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/first-time-home-buyers-tax-credit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/first-time-home-buyers-tax-credit.png</image:loc>
         <image:title>First time home buyers tax credit: $1,400 for 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/first-time-home-buyers-gst-rebate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/first-time-home-buyers-gst-rebate.png</image:loc>
         <image:title>First time home buyer GST rebate: $50,000 max, 2026 rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst-new-housing-rebate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-new-housing-rebate.png</image:loc>
         <image:title>GST new housing rebate: up to $6,300, zero at $450,000</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/property-flipping-rule/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/property-flipping-rule.png</image:loc>
         <image:title>Property flipping rule Canada: the 365 day test</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/capital-gains-reserve/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/capital-gains-reserve.png</image:loc>
         <image:title>Capital gains reserve: 20% a year, 5 or 10 years</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/superficial-loss-rule/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/superficial-loss-rule.png</image:loc>
         <image:title>Superficial loss rule Canada: the 30 day test and ACB</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/adjusted-cost-base/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/adjusted-cost-base.png</image:loc>
         <image:title>Adjusted cost base calculation: the average cost method</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/net-capital-loss-carryover/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/net-capital-loss-carryover.png</image:loc>
         <image:title>Net capital loss carryback: 3 years back, unlimited forward</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/non-capital-loss-carryover/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/non-capital-loss-carryover.png</image:loc>
         <image:title>Non capital loss carryforward: 20 years forward, 3 back</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/allowable-business-investment-loss/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/allowable-business-investment-loss.png</image:loc>
         <image:title>Allowable business investment loss: 50% against any income</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/deemed-disposition-on-death/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/deemed-disposition-on-death.png</image:loc>
         <image:title>Deemed disposition at death Canada: 70(5) and the rollover</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/final-return-deceased/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/final-return-deceased.png</image:loc>
         <image:title>Final tax return deceased deadline: April 30 or 6 months</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/rights-or-things-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rights-or-things-return.png</image:loc>
         <image:title>Rights or things return: what goes on it and when it is due</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/estate-clearance-certificate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/estate-clearance-certificate.png</image:loc>
         <image:title>CRA clearance certificate for an estate: TX19, up to 120 days</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/graduated-rate-estate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/graduated-rate-estate.png</image:loc>
         <image:title>Graduated rate estate: the 36 month rules for 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/trust-21-year-rule/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/trust-21-year-rule.png</image:loc>
         <image:title>21 year rule trust: the 104(4) deemed sale, worked through</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/attribution-rules-spouse/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/attribution-rules-spouse.png</image:loc>
         <image:title>Spousal attribution rules 2026: a 3% loan avoids them</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/ccpc-definition/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/ccpc-definition.png</image:loc>
         <image:title>CCPC definition: the s.125(7) test, with examples</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/personal-services-business/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/personal-services-business.png</image:loc>
         <image:title>Personal services business tax rate: 33% federal for 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/part-iv-tax/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/part-iv-tax.png</image:loc>
         <image:title>Part IV tax: 38 1/3% rate and the connected corporation rule</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/safe-income-section-55/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/safe-income-section-55.png</image:loc>
         <image:title>Section 55(2) safe income: when a dividend becomes a gain</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/section-84-1/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-84-1.png</image:loc>
         <image:title>Section 84.1: deemed dividend, PUC grind and IBT rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/section-86-estate-freeze/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-86-estate-freeze.png</image:loc>
         <image:title>Section 86 estate freeze: rules, PUC grind and 86(2)</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/section-51-share-exchange/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-51-share-exchange.png</image:loc>
         <image:title>Section 51 share exchange: when it applies, no election</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/amalgamation-section-87/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/amalgamation-section-87.png</image:loc>
         <image:title>Amalgamation tax in Canada: section 87 effects and filings</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/wind-up-section-88/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/wind-up-section-88.png</image:loc>
         <image:title>Section 88 wind up: 90% test, rollover, bump and losses</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/intercorporate-dividends-section-112/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/intercorporate-dividends-section-112.png</image:loc>
         <image:title>Intercorporate dividends Canada: s.112, Part IV and 55(2)</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/sred-tax-credit-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/sred-tax-credit-2026.png</image:loc>
         <image:title>SR&amp;ED tax credit 2026: 35% on the first $6 million</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cca-classes-table/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cca-classes-table.png</image:loc>
         <image:title>CCA classes table 2026: rates and first year CCA</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/accelerated-investment-incentive/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/accelerated-investment-incentive.png</image:loc>
         <image:title>Accelerated investment incentive: 1.5x CCA to 2029</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/immediate-expensing/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/immediate-expensing.png</image:loc>
         <image:title>Immediate expensing CCPC: $1.5M rule and the 2026 draft</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/recapture-and-terminal-loss/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/recapture-and-terminal-loss.png</image:loc>
         <image:title>Recapture and terminal loss: how a CCA class settles up</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/meals-and-entertainment-deduction/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/meals-and-entertainment-deduction.png</image:loc>
         <image:title>Meals and entertainment deduction Canada: the 50% rule</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/vehicle-logbook-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/vehicle-logbook-cra.png</image:loc>
         <image:title>CRA vehicle logbook: full year log or 3 month sample</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/business-use-of-home-self-employed/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/business-use-of-home-self-employed.png</image:loc>
         <image:title>Business use of home expenses: sole proprietor rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/shareholder-benefit-section-15/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/shareholder-benefit-section-15.png</image:loc>
         <image:title>Shareholder benefit section 15(1): rules and valuation</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/corporate-tax-rates-by-province-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/corporate-tax-rates-by-province-2026.png</image:loc>
         <image:title>Corporate tax rates by province 2026: every combined rate</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/alberta-corporate-tax-rate-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/alberta-corporate-tax-rate-2026.png</image:loc>
         <image:title>Alberta corporate tax rate 2026: 8% general, 2% SBD</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/bc-corporate-tax-rate-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/bc-corporate-tax-rate-2026.png</image:loc>
         <image:title>BC corporate tax rate 2026: 27% general, 11% small business</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/t2-schedule-1-adjustments/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-1-adjustments.png</image:loc>
         <image:title>T2 Schedule 1: common add backs, CCA and a worked example</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/clean-technology-itc/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/clean-technology-itc.png</image:loc>
         <image:title>Clean technology investment tax credit: 30% to 2033</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/hst-rates-by-province-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/hst-rates-by-province-2026.png</image:loc>
         <image:title>HST rates by province 2026: every GST, HST and PST rate</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst-hst-place-of-supply/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-hst-place-of-supply.png</image:loc>
         <image:title>GST/HST place of supply rules: which rate to charge</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/itc-documentation-requirements/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/itc-documentation-requirements.png</image:loc>
         <image:title>Input tax credit documentation requirements: $100 and $500</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst-on-residential-real-estate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-on-residential-real-estate.png</image:loc>
         <image:title>GST on sale of house in Canada: when it applies</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst-hst-zero-rated-supplies/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-hst-zero-rated-supplies.png</image:loc>
         <image:title>Zero rated supplies GST/HST: list, ITCs, vs exempt</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/gst-hst-return-lines/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-hst-return-lines.png</image:loc>
         <image:title>GST HST return line 101 to 115: what goes where</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/tax-brackets-canada-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/tax-brackets-canada-2026.png</image:loc>
         <image:title>Tax brackets Canada 2026: 14% to 33% and each threshold</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/ontario-tax-brackets-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/ontario-tax-brackets-2026.png</image:loc>
         <image:title>Ontario tax brackets 2026: rates, surtax, 53.53% top rate</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/bc-tax-brackets-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/bc-tax-brackets-2026.png</image:loc>
         <image:title>BC tax brackets 2026: 5.6% to 20.5% in seven brackets</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/alberta-tax-brackets-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/alberta-tax-brackets-2026.png</image:loc>
         <image:title>Alberta tax brackets 2026: 8% to $61,200, 15% top rate</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/business-expenses-list-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/business-expenses-list-cra.png</image:loc>
         <image:title>Business expenses CRA list: every T2125 line and limit</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-record-retention/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-record-retention.png</image:loc>
         <image:title>How long to keep tax records in Canada: the CRA rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/retirement-compensation-arrangement/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/retirement-compensation-arrangement.png</image:loc>
         <image:title>RCA tax: the 50% refundable tax and how it comes back</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/individual-pension-plan/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/individual-pension-plan.png</image:loc>
         <image:title>Individual pension plan: 2026 limits, PSPA and minimums</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/holding-company-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/holding-company-canada.png</image:loc>
         <image:title>Holding company tax Canada: s.112, Part IV and the LCGE</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/incorporating-a-business-tax/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/incorporating-a-business-tax.png</image:loc>
         <image:title>When to incorporate in Canada: 11.2% vs 53.53% in 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/professional-corporation-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/professional-corporation-rules.png</image:loc>
         <image:title>Professional corporation tax Canada: 9%, SPI and TOSI</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-audit-process/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-audit-process.png</image:loc>
         <image:title>CRA audit process: every step and each response deadline</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/interest-deductibility/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/interest-deductibility.png</image:loc>
         <image:title>Interest deductibility in Canada: the 20(1)(c) tests</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/carrying-charges-deduction/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/carrying-charges-deduction.png</image:loc>
         <image:title>Carrying charges deduction: what line 22100 allows</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/rental-property-cca/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rental-property-cca.png</image:loc>
         <image:title>CCA on rental property: 4% class 1 and when to skip it</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/change-in-use-property/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/change-in-use-property.png</image:loc>
         <image:title>Change in use rules: principal residence to rental, 45(2)</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/short-term-rental-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/short-term-rental-rules.png</image:loc>
         <image:title>Short term rental tax rules in Canada: the 67.7 denial</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/canada-us-tax-treaty-withholding/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/canada-us-tax-treaty-withholding.png</image:loc>
         <image:title>Canada US tax treaty withholding rates: 5%, 15%, 0%, 10%</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/canadian-tax-residency/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/canadian-tax-residency.png</image:loc>
         <image:title>Tax residency Canada: ties, 183 days and treaty rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/non-resident-tax-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/non-resident-tax-return.png</image:loc>
         <image:title>Non resident tax return Canada: who files, by when</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/platform-operator-reporting/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/platform-operator-reporting.png</image:loc>
         <image:title>Platform operators reporting to CRA: Part XX by January 31</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/corporate-tax-instalments/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/corporate-tax-instalments.png</image:loc>
         <image:title>Corporate tax instalments 2026: who pays, options, dates</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/oas-amount-2026/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/oas-amount-2026.png</image:loc>
         <image:title>OAS amount 2026: $762.50 a month, $838.75 at 75</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cpp-death-benefit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cpp-death-benefit.png</image:loc>
         <image:title>CPP death benefit: $2,500 or $5,000 and who reports it</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/donating-securities/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/donating-securities.png</image:loc>
         <image:title>Donating securities in Canada: zero capital gains tax</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/inheritance-tax-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/inheritance-tax-canada.png</image:loc>
         <image:title>Inheritance tax Canada: none, but the final return pays</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/probate-fees-ontario/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/probate-fees-ontario.png</image:loc>
         <image:title>Probate fees Ontario: $15 per $1,000 above $50,000</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/common-law-partner-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/common-law-partner-cra.png</image:loc>
         <image:title>Common law partner definition CRA: 12 months or a child</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1142-non-resident-trust/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1142-non-resident-trust.png</image:loc>
         <image:title>T1142 rules: nonresident trust distributions and loans</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1-ovp-rrsp-overcontribution/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1-ovp-rrsp-overcontribution.png</image:loc>
         <image:title>RRSP overcontribution penalty: the 1% T1-OVP math</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2200-employer-instructions/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2200-employer-instructions.png</image:loc>
         <image:title>T2200 instructions for employers: all 14 questions</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t3-slip-boxes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3-slip-boxes.png</image:loc>
         <image:title>T3 boxes: where each T3 slip box goes on the T1</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4e-slip/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4e-slip.png</image:loc>
         <image:title>T4E slip boxes: where each goes on the T1 (2025)</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4rsp-slip/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4rsp-slip.png</image:loc>
         <image:title>T4RSP boxes: 22 is the withdrawal, 30 is the tax withheld</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1044-npo-information-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1044-npo-information-return.png</image:loc>
         <image:title>Who must file a T1044: the NPO tests and the due date</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4ps-slip/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4ps-slip.png</image:loc>
         <image:title>T4PS slip: boxes, paper filing and the box 41 rule</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst524-rental-property-rebate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst524-rental-property-rebate.png</image:loc>
         <image:title>GST524 rental rebate: up to $6,300, zero at $450,000</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2-short-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-short-return.png</image:loc>
         <image:title>T2 Short Return: who can still use it without a penalty</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/pd7a-remittance-voucher/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/pd7a-remittance-voucher.png</image:loc>
         <image:title>PD7A remittance voucher: how to fill in all 4 boxes</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t3app-trust-account-number/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3app-trust-account-number.png</image:loc>
         <image:title>T3APP: get a trust account number online or by mail</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t3012a-unused-rrsp-contributions/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3012a-unused-rrsp-contributions.png</image:loc>
         <image:title>T3012A: withdraw unused RRSP contributions, no withholding</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t3010-instructions/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3010-instructions.png</image:loc>
         <image:title>T3010 instructions: every section, schedule and line</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t3010-filing-deadline/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3010-filing-deadline.png</image:loc>
         <image:title>T3010 filing deadline: 6 months after year end</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1213-reduce-tax-deductions/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1213-reduce-tax-deductions.png</image:loc>
         <image:title>T1213 2026: a CRA letter cuts withholding for one year</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/regulation-105-withholding/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/regulation-105-withholding.png</image:loc>
         <image:title>Regulation 105 withholding: 15%, plus 9% in Quebec</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst-hst-late-filing-penalty/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-hst-late-filing-penalty.png</image:loc>
         <image:title>GST/HST late filing penalty: 1% plus 0.25% a month</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1261-individual-tax-number/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1261-individual-tax-number.png</image:loc>
         <image:title>T1261 ITN application: certified ID, 6 to 8 weeks</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2-schedule-9-related-associated/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-9-related-associated.png</image:loc>
         <image:title>T2 Schedule 9: relationship codes 1 to 4, filled in</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/section-22-election/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-22-election.png</image:loc>
         <image:title>Section 22 election on receivables: Form T2022 rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2-schedule-50-shareholder-information/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-50-shareholder-information.png</image:loc>
         <image:title>T2 Schedule 50: who to list and how to fill it in</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4-summary/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4-summary.png</image:loc>
         <image:title>T4 Summary: every line from 14 to 88, worked example</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t183-form/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t183-form.png</image:loc>
         <image:title>T183 form rules: sign before EFILE, keep six years</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t5008-reporting/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t5008-reporting.png</image:loc>
         <image:title>How to report T5008 slips: box 21, real ACB, Schedule 3</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/gst44-section-167-election/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst44-section-167-election.png</image:loc>
         <image:title>GST44: when the section 167 election applies</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2-schedule-3-dividends/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-3-dividends.png</image:loc>
         <image:title>T2 Schedule 3: dividends received, paid and Part IV tax</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t3-schedule-9/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3-schedule-9.png</image:loc>
         <image:title>T3 Schedule 9: line by line, with the T3 slip boxes</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1198-retroactive-lump-sum/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1198-retroactive-lump-sum.png</image:loc>
         <image:title>T1198 retroactive lump sum: the $3,000 special tax rule</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t3-return-for-estate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3-return-for-estate.png</image:loc>
         <image:title>T3 return for estate: when it is required in 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t777-employment-expenses/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t777-employment-expenses.png</image:loc>
         <image:title>T777 employment expenses: lines, limits and a car example</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t5013-slip-boxes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t5013-slip-boxes.png</image:loc>
         <image:title>T5013 slip: where each box goes on the T1 and the T2</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2-schedule-8-cca/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-8-cca.png</image:loc>
         <image:title>T2 Schedule 8: how to fill all 22 CCA columns for 2026</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4a-box-048/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4a-box-048.png</image:loc>
         <image:title>T4A box 48 fees for services: T2125, CPP and GST/HST</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/tfsa-successor-holder-vs-beneficiary/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/tfsa-successor-holder-vs-beneficiary.png</image:loc>
         <image:title>TFSA successor holder vs beneficiary: 2026 tax rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2-schedule-11-shareholder-transactions/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-11-shareholder-transactions.png</image:loc>
         <image:title>T2 Schedule 11: what to report, column by column</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cpt30-stop-cpp/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cpt30-stop-cpp.png</image:loc>
         <image:title>CPT30: how employees 65 to 69 stop paying CPP</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/qualified-donee/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/qualified-donee.png</image:loc>
         <image:title>Qualified donee: who qualifies and the grantee rules</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/pay-corporate-tax-cra/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/pay-corporate-tax-cra.png</image:loc>
         <image:title>How to pay corporate tax to the CRA: 2026 methods</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-review-letter/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-review-letter.png</image:loc>
         <image:title>CRA review letter: how to respond and what to send</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t661-sred-form/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t661-sred-form.png</image:loc>
         <image:title>T661 form, part by part: the 2026 SR&amp;ED claim</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t1204-government-contracts/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1204-government-contracts.png</image:loc>
         <image:title>T1204 vs T4A: federal contract slips over $500, March 31</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t2033-pension-transfer/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2033-pension-transfer.png</image:loc>
         <image:title>T2033 or T2151? Moving a pension commuted value</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/ccpc-stock-options/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/ccpc-stock-options.png</image:loc>
         <image:title>CCPC stock options: taxed on sale, half deductible</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/efile-error-codes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/efile-error-codes.png</image:loc>
         <image:title>EFILE error codes: what each CRA code range means</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/calculate-payroll-remittance/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/calculate-payroll-remittance.png</image:loc>
         <image:title>How to calculate payroll remittance: 2026 worked example</image:title>
      </image:image>
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      <loc>https://whizi.io/tax/gst370-employee-rebate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst370-employee-rebate.png</image:loc>
         <image:title>GST370 employee rebate: who qualifies and how to calculate</image:title>
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      <loc>https://whizi.io/tax/nr4-codes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/nr4-codes.png</image:loc>
         <image:title>NR4 codes: income and exemption codes for 2026 slips</image:title>
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      <loc>https://whizi.io/tax/family-trust-tax/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/family-trust-tax.png</image:loc>
         <image:title>Family trust tax in Canada: 33% retained, 2026 rules</image:title>
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      <loc>https://whizi.io/tax/gst189-general-rebate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst189-general-rebate.png</image:loc>
         <image:title>GST paid in error rebate: GST189 code 1C, two years</image:title>
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      <loc>https://whizi.io/tax/td1x-commission/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/td1x-commission.png</image:loc>
         <image:title>TD1X: commission tax net of expenses, due January 31</image:title>
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   <url>
      <loc>https://whizi.io/tax/t5007-slip/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t5007-slip.png</image:loc>
         <image:title>T5007 slip: where box 10 and box 11 go on the T1</image:title>
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   <url>
      <loc>https://whizi.io/tax/gst-hst-netfile/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-hst-netfile.png</image:loc>
         <image:title>GST/HST NETFILE: no access code needed in your CRA account</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/corporate-tax-on-investment-income/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/corporate-tax-on-investment-income.png</image:loc>
         <image:title>Corporate tax on investment income: 38.67% federal</image:title>
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      <loc>https://whizi.io/tax/t4a-box-105/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4a-box-105.png</image:loc>
         <image:title>T4A box 105: is scholarship income taxable in 2026?</image:title>
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   <url>
      <loc>https://whizi.io/tax/t4-amendment/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4-amendment.png</image:loc>
         <image:title>T4 amendment: AMENDED on paper, Amended or code A online</image:title>
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   <url>
      <loc>https://whizi.io/tax/shareholder-loan-account/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/shareholder-loan-account.png</image:loc>
         <image:title>Shareholder loan account: journal entries and year end</image:title>
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   <url>
      <loc>https://whizi.io/tax/qsbc-shares-test/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/qsbc-shares-test.png</image:loc>
         <image:title>QSBC shares test: the 90%, 50% and 24 month rules</image:title>
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      <loc>https://whizi.io/tax/clergy-residence-deduction/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/clergy-residence-deduction.png</image:loc>
         <image:title>Clergy residence deduction: who qualifies and the T1223 math</image:title>
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   <url>
      <loc>https://whizi.io/tax/cra-penalty-not-filing-electronically/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-penalty-not-filing-electronically.png</image:loc>
         <image:title>CRA penalty for not filing electronically: 2026 amounts</image:title>
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   </url>
   <url>
      <loc>https://whizi.io/tax/section-160-income-tax-act/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-160-income-tax-act.png</image:loc>
         <image:title>Section 160 Income Tax Act: who owes a relative&apos;s tax debt</image:title>
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   <url>
      <loc>https://whizi.io/tax/t2-nil-return-inactive-corporation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-nil-return-inactive-corporation.png</image:loc>
         <image:title>T2 nil return: inactive corporations still file every year</image:title>
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   <url>
      <loc>https://whizi.io/tax/foreign-income-exchange-rate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/foreign-income-exchange-rate.png</image:loc>
         <image:title>Foreign income exchange rate: daily rate or 1.3978 average</image:title>
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   <url>
      <loc>https://whizi.io/tax/gst191-owner-built-rebate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst191-owner-built-rebate.png</image:loc>
         <image:title>Owner built home GST rebate: GST191, up to $6,300</image:title>
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   <url>
      <loc>https://whizi.io/tax/nr301-form/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/nr301-form.png</image:loc>
         <image:title>NR301 form: how to complete all 8 parts (2026)</image:title>
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   <url>
      <loc>https://whizi.io/tax/t2203-multiple-jurisdictions/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2203-multiple-jurisdictions.png</image:loc>
         <image:title>T2203: when business income spans two or more provinces</image:title>
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   <url>
      <loc>https://whizi.io/tax/represent-a-client-deceased/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/represent-a-client-deceased.png</image:loc>
         <image:title>Represent a Client for the deceased: executor first, 28 days</image:title>
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   <url>
      <loc>https://whizi.io/tax/rc145-close-business-number/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rc145-close-business-number.png</image:loc>
         <image:title>RC145: how to close a CRA business number account</image:title>
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   <url>
      <loc>https://whizi.io/tax/t4-boxes-explained/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4-boxes-explained.png</image:loc>
         <image:title>T4 boxes explained: every box and its T1 line (2026)</image:title>
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   <url>
      <loc>https://whizi.io/tax/file-t4-summary-online/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/file-t4-summary-online.png</image:loc>
         <image:title>File T4 Summary online: Web Forms or XML file transfer</image:title>
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      <loc>https://whizi.io/tax/sred-eligibility/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/sred-eligibility.png</image:loc>
         <image:title>SR&amp;ED eligibility: the two tests and five questions</image:title>
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   <url>
      <loc>https://whizi.io/tax/roe-reason-codes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/roe-reason-codes.png</image:loc>
         <image:title>ROE reason codes: every Block 16 letter and when to use it</image:title>
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   <url>
      <loc>https://whizi.io/tax/efile-registration/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/efile-registration.png</image:loc>
         <image:title>EFILE registration 2026: apply, screening and renewal</image:title>
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      <loc>https://whizi.io/tax/cra-requirement-to-pay/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-requirement-to-pay.png</image:loc>
         <image:title>CRA requirement to pay letter: s.224 garnishment rules</image:title>
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   <url>
      <loc>https://whizi.io/tax/us-citizen-living-in-canada-taxes/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/us-citizen-living-in-canada-taxes.png</image:loc>
         <image:title>US citizen living in Canada taxes: T1, 1040 and FBAR</image:title>
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      <loc>https://whizi.io/tax/resp-withdrawal-tax/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/resp-withdrawal-tax.png</image:loc>
         <image:title>RESP withdrawal tax: EAP vs PSE, AIPs and Form T1172</image:title>
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   <url>
      <loc>https://whizi.io/tax/company-car-vs-personal-car/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/company-car-vs-personal-car.png</image:loc>
         <image:title>Company car vs personal car Canada: the 2026 math</image:title>
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   <url>
      <loc>https://whizi.io/tax/t2-schedule-7-aggregate-investment-income/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-7-aggregate-investment-income.png</image:loc>
         <image:title>T2 Schedule 7: AII, AAII and SBD income, line by line</image:title>
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   <url>
      <loc>https://whizi.io/tax/us-social-security-taxable-in-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/us-social-security-taxable-in-canada.png</image:loc>
         <image:title>US Social Security taxable in Canada: the 85% and 50% rules</image:title>
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   <url>
      <loc>https://whizi.io/tax/cpp-overpayment-refund/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cpp-overpayment-refund.png</image:loc>
         <image:title>CPP overpayment refund: T1 for staff, PD24 for employers</image:title>
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   <url>
      <loc>https://whizi.io/tax/holdco-loan-to-opco/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/holdco-loan-to-opco.png</image:loc>
         <image:title>Holdco loan to Opco: 15(2), interest and bad debt rules</image:title>
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      <loc>https://whizi.io/tax/gst-commercial-real-estate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-commercial-real-estate.png</image:loc>
         <image:title>GST on commercial real estate: registered buyers self assess</image:title>
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   <url>
      <loc>https://whizi.io/tax/day-trading-tax-canada/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/day-trading-tax-canada.png</image:loc>
         <image:title>Day trading tax Canada: business income or capital gain?</image:title>
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   <url>
      <loc>https://whizi.io/tax/t4rif-slip/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4rif-slip.png</image:loc>
         <image:title>T4RIF boxes: 16 is taxable, 24 the excess, 28 the tax</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/gst-number-lookup/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-number-lookup.png</image:loc>
         <image:title>GST number lookup Canada: free CRA registry, 9 digits</image:title>
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   <url>
      <loc>https://whizi.io/tax/section-84-deemed-dividend/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-84-deemed-dividend.png</image:loc>
         <image:title>Section 84 deemed dividend: 84(1), 84(2) and 84(3) rules</image:title>
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   <url>
      <loc>https://whizi.io/tax/eligible-dependant-credit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/eligible-dependant-credit.png</image:loc>
         <image:title>Eligible dependant credit 2026: who claims the $16,452</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/rrsp-non-resident-withdrawal/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rrsp-non-resident-withdrawal.png</image:loc>
         <image:title>RRSP non resident withdrawal: 25% tax and the 217 refund</image:title>
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   <url>
      <loc>https://whizi.io/tax/td4-special-work-site/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/td4-special-work-site.png</image:loc>
         <image:title>Special work site vs remote work location: TD4 rules</image:title>
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   <url>
      <loc>https://whizi.io/tax/corporate-attribution-rules/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/corporate-attribution-rules.png</image:loc>
         <image:title>Corporate attribution rules Canada: 74.4 at 3% for 2026</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/eligible-dividend-designation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/eligible-dividend-designation.png</image:loc>
         <image:title>Eligible dividend designation: GRIP, notice and Part III.1</image:title>
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   <url>
      <loc>https://whizi.io/tax/source-deductions-late-penalty/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/source-deductions-late-penalty.png</image:loc>
         <image:title>Source deductions late penalty: 3%, 5%, 7% or 10%</image:title>
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      <loc>https://whizi.io/tax/t4-box-45-dental/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4-box-45-dental.png</image:loc>
         <image:title>T4 box 45: the five dental codes and when to use each</image:title>
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   <url>
      <loc>https://whizi.io/tax/alter-ego-trust/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/alter-ego-trust.png</image:loc>
         <image:title>Alter ego trust Canada: when probate savings beat the tax</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/henson-trust/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/henson-trust.png</image:loc>
         <image:title>Henson trust tax in 2026: QDT rates and recovery tax</image:title>
      </image:image>
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      <loc>https://whizi.io/tax/trust-tax-rate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/trust-tax-rate.png</image:loc>
         <image:title>Trust tax rate Canada 2026: 33% federal, by province</image:title>
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      <loc>https://whizi.io/tax/eht-ontario-exemption/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/eht-ontario-exemption.png</image:loc>
         <image:title>EHT Ontario exemption 2026: $1M and the $5M cutoff</image:title>
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   <url>
      <loc>https://whizi.io/tax/bc-eht-threshold/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/bc-eht-threshold.png</image:loc>
         <image:title>BC EHT threshold 2026: $1M exemption, 5.85% notch</image:title>
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      <loc>https://whizi.io/tax/t2220-marriage-breakdown-transfer/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2220-marriage-breakdown-transfer.png</image:loc>
         <image:title>T2220: tax free RRSP transfer on marriage breakdown</image:title>
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      <loc>https://whizi.io/tax/t2042-farming/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2042-farming.png</image:loc>
         <image:title>T2042 farming: cash method, MIA and loss limits</image:title>
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      <loc>https://whizi.io/tax/itc-meals-and-entertainment/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/itc-meals-and-entertainment.png</image:loc>
         <image:title>ITC meals and entertainment: 50% of GST/HST back</image:title>
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      <loc>https://whizi.io/tax/rrsp-upon-death/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rrsp-upon-death.png</image:loc>
         <image:title>RRSP upon death: how an RRSP or RRIF is taxed</image:title>
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      <loc>https://whizi.io/tax/rc473-non-resident-employer/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rc473-non-resident-employer.png</image:loc>
         <image:title>RC473: certified employers skip withholding for 2 years</image:title>
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      <loc>https://whizi.io/tax/t2047-unpaid-amounts-section-78/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2047-unpaid-amounts-section-78.png</image:loc>
         <image:title>T2047 and section 78(1): unpaid related party expenses</image:title>
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      <loc>https://whizi.io/tax/t1-schedule-3-capital-gains/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t1-schedule-3-capital-gains.png</image:loc>
         <image:title>T1 Schedule 3: every capital gains line on the 2025 form</image:title>
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      <loc>https://whizi.io/tax/spousal-support-deduction/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/spousal-support-deduction.png</image:loc>
         <image:title>Spousal support tax deduction in Canada: 2026 rules</image:title>
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      <loc>https://whizi.io/tax/roe-calculation-insurable-earnings/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/roe-calculation-insurable-earnings.png</image:loc>
         <image:title>ROE insurable earnings and hours: Blocks 15A, 15B, 15C</image:title>
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      <loc>https://whizi.io/tax/gst-hst-ruling/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst-hst-ruling.png</image:loc>
         <image:title>GST/HST rulings: how to request one from the CRA</image:title>
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      <loc>https://whizi.io/tax/cra-service-complaint/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-service-complaint.png</image:loc>
         <image:title>CRA service complaint: RC193 first, then the Ombudsperson</image:title>
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      <loc>https://whizi.io/tax/advance-income-tax-ruling/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/advance-income-tax-ruling.png</image:loc>
         <image:title>Advance income tax ruling: 2026 fee, timeline, request</image:title>
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      <loc>https://whizi.io/tax/cra-access-to-information-request/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-access-to-information-request.png</image:loc>
         <image:title>CRA access to information request: getting the audit file</image:title>
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      <loc>https://whizi.io/tax/register-a-charity-canada/</loc>
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         <image:loc>https://whizi.io/og/tax/register-a-charity-canada.png</image:loc>
         <image:title>How to register a charity in Canada: online, 9 months</image:title>
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      <loc>https://whizi.io/tax/gst66-public-service-bodies-rebate/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst66-public-service-bodies-rebate.png</image:loc>
         <image:title>GST66 rebate: 50% for charities, up to 82% in Ontario</image:title>
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      <loc>https://whizi.io/tax/fhsa-overcontribution-penalty/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/fhsa-overcontribution-penalty.png</image:loc>
         <image:title>FHSA over contribution penalty: 1% a month, RC728 by June 30</image:title>
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      <loc>https://whizi.io/tax/tl2-meals-lodging/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/tl2-meals-lodging.png</image:loc>
         <image:title>TL2 form: who claims meals and lodging, $23 a meal</image:title>
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      <loc>https://whizi.io/tax/section-156-election/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/section-156-election.png</image:loc>
         <image:title>Section 156 election: GST/HST nil consideration rules</image:title>
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      <loc>https://whizi.io/tax/cumulative-net-investment-loss/</loc>
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         <image:loc>https://whizi.io/og/tax/cumulative-net-investment-loss.png</image:loc>
         <image:title>Cumulative net investment loss: how CNIL cuts the LCGE</image:title>
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      <image:image>
         <image:loc>https://whizi.io/og/tax/us-llc-canadian-resident.png</image:loc>
         <image:title>US LLC Canadian resident tax: a corporation to the CRA</image:title>
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      <image:image>
         <image:loc>https://whizi.io/og/tax/debt-forgiveness-rules.png</image:loc>
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      <image:image>
         <image:loc>https://whizi.io/og/tax/disability-supports-deduction.png</image:loc>
         <image:title>Disability supports deduction: what qualifies on line 21500</image:title>
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      <image:image>
         <image:loc>https://whizi.io/og/tax/specified-corporate-income.png</image:loc>
         <image:title>Specified corporate income: SBD only via assigned limit</image:title>
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      <loc>https://whizi.io/tax/indian-act-tax-exemption/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/indian-act-tax-exemption.png</image:loc>
         <image:title>Indian Act tax exemption: the 90% rule and T90</image:title>
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      <image:image>
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         <image:title>T2029 waiver: when to sign it and how T652 revokes it</image:title>
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      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-6-capital-dispositions.png</image:loc>
         <image:title>T2 Schedule 6: how to report corporate capital gains</image:title>
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      <loc>https://whizi.io/tax/t3-adjustment-request/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t3-adjustment-request.png</image:loc>
         <image:title>T3 adjustment request: how to amend a filed T3 return</image:title>
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      <loc>https://whizi.io/tax/foreign-exchange-gain-tax/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/foreign-exchange-gain-tax.png</image:loc>
         <image:title>Foreign exchange gain tax in Canada: the $200 rule</image:title>
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      <loc>https://whizi.io/tax/gst59-imported-services/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/gst59-imported-services.png</image:loc>
         <image:title>GST59: who self assesses GST/HST on imported services</image:title>
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   <url>
      <loc>https://whizi.io/tax/hst-assignment-sale/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/hst-assignment-sale.png</image:loc>
         <image:title>HST on assignment sale: what is taxed and who remits</image:title>
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      <image:image>
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         <image:title>T2 Schedule 2: corporate donations capped at 75%</image:title>
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      <loc>https://whizi.io/tax/t2-schedule-23-business-limit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t2-schedule-23-business-limit.png</image:loc>
         <image:title>T2 Schedule 23: sharing the $500,000 business limit</image:title>
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   <url>
      <loc>https://whizi.io/tax/sred-proxy-method/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/sred-proxy-method.png</image:loc>
         <image:title>SR&amp;ED proxy method vs traditional: the 55% test</image:title>
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      <loc>https://whizi.io/tax/sred-audit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/sred-audit.png</image:loc>
         <image:title>SR&amp;ED audit: what the CRA review covers and how long</image:title>
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   <url>
      <loc>https://whizi.io/tax/sred-ontario-tax-credits/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/sred-ontario-tax-credits.png</image:loc>
         <image:title>SR&amp;ED Ontario credits: 8% OITC, 3.5% ORDTC, 20% OBRITC</image:title>
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   <url>
      <loc>https://whizi.io/tax/shareholder-loan-forgiveness/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/shareholder-loan-forgiveness.png</image:loc>
         <image:title>Shareholder loan forgiveness: how 15(1.2) taxes it</image:title>
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   <url>
      <loc>https://whizi.io/tax/dividend-resolution-private-corporation/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/dividend-resolution-private-corporation.png</image:loc>
         <image:title>Dividend resolution for a private corporation in Canada</image:title>
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   <url>
      <loc>https://whizi.io/tax/corporate-tax-year-end/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/corporate-tax-year-end.png</image:loc>
         <image:title>Corporate tax year end: 53 week cap and how to change it</image:title>
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   <url>
      <loc>https://whizi.io/tax/cca-class-13-leasehold-improvements/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cca-class-13-leasehold-improvements.png</image:loc>
         <image:title>CCA class 13: leasehold improvements and the 2026 math</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cca-class-14-1-goodwill/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cca-class-14-1-goodwill.png</image:loc>
         <image:title>CCA class 14.1: goodwill at 5%, 7.5% in year one</image:title>
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   <url>
      <loc>https://whizi.io/tax/cca-half-year-rule/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cca-half-year-rule.png</image:loc>
         <image:title>CCA half year rule 2026: who still takes the 50% cut</image:title>
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   <url>
      <loc>https://whizi.io/tax/corporate-owned-life-insurance/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/corporate-owned-life-insurance.png</image:loc>
         <image:title>Corporate owned life insurance Canada: payout via the CDA</image:title>
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      <loc>https://whizi.io/tax/acquisition-of-control/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/acquisition-of-control.png</image:loc>
         <image:title>Acquisition of control tax rules: year end and losses</image:title>
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      <loc>https://whizi.io/tax/t2-schedule-500-ontario/</loc>
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         <image:title>Schedule 500 Ontario: 9.3% OSBD from July 1, 2026, not 8.3%</image:title>
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   <url>
      <loc>https://whizi.io/tax/health-spending-account/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/health-spending-account.png</image:loc>
         <image:title>Health spending account Canada: owners tax free as employees</image:title>
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   <url>
      <loc>https://whizi.io/tax/bookkeeping-year-end-checklist/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/bookkeeping-year-end-checklist.png</image:loc>
         <image:title>Bookkeeping year end checklist: 2026 corporate tax dates</image:title>
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   <url>
      <loc>https://whizi.io/tax/management-fees-related-companies/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/management-fees-related-companies.png</image:loc>
         <image:title>Management fees between related companies: CRA rules</image:title>
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   <url>
      <loc>https://whizi.io/tax/paying-family-members-salary/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/paying-family-members-salary.png</image:loc>
         <image:title>Paying family members a salary in Canada: the CRA rules</image:title>
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   <url>
      <loc>https://whizi.io/tax/source-deductions-arrears/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/source-deductions-arrears.png</image:loc>
         <image:title>Source deduction arrears: why they appear and how to pay</image:title>
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   </url>
   <url>
      <loc>https://whizi.io/tax/taxable-benefit-life-insurance/</loc>
      <image:image>
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         <image:title>Taxable benefit life insurance: T4 code 40 and the math</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/rrsp-employer-contribution/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rrsp-employer-contribution.png</image:loc>
         <image:title>Employer RRSP contribution taxable benefit: yes, CPP always</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/employee-loan-taxable-benefit/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/employee-loan-taxable-benefit.png</image:loc>
         <image:title>Employee loan taxable benefit: 3% for 2026, T4 code 36</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4a-honorarium/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4a-honorarium.png</image:loc>
         <image:title>Honorarium T4 or T4A: T4A for outsiders, T4 for directors</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/ei-premium-reduction/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/ei-premium-reduction.png</image:loc>
         <image:title>EI premium reduction program 2026: rates and the 5/12 rule</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4a-box-020/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4a-box-020.png</image:loc>
         <image:title>T4A box 20 commissions: T2125 lines, CPP and GST/HST</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/t4a-box-028/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/t4a-box-028.png</image:loc>
         <image:title>T4A box 28 other income: where it goes on the return</image:title>
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   <url>
      <loc>https://whizi.io/tax/line-13000/</loc>
      <image:image>
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         <image:title>Line 13000 other income: which slip boxes go there</image:title>
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   </url>
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      <image:image>
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         <image:title>T4 box 85: employee paid health premiums and the METC</image:title>
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   </url>
   <url>
      <loc>https://whizi.io/tax/cnesst-registration/</loc>
      <image:image>
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         <image:title>CNESST registration: 60 day deadline and 2026 premiums</image:title>
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   </url>
   <url>
      <loc>https://whizi.io/tax/hst-exempt-supplies/</loc>
      <image:image>
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         <image:title>HST exempt services: the Schedule V list and ITC rule</image:title>
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   </url>
   <url>
      <loc>https://whizi.io/tax/gst-hst-non-resident-registration/</loc>
      <image:image>
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         <image:title>Non resident GST registration in Canada: who must register</image:title>
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   <url>
      <loc>https://whizi.io/tax/gst-bad-debt-adjustment/</loc>
      <image:image>
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         <image:title>GST bad debt adjustment: line 107 formula and 4 year limit</image:title>
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   </url>
   <url>
      <loc>https://whizi.io/tax/amend-gst-hst-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/amend-gst-hst-return.png</image:loc>
         <image:title>Amend GST return: adjust online within 4 years</image:title>
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   <url>
      <loc>https://whizi.io/tax/hst-commercial-rent/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/hst-commercial-rent.png</image:loc>
         <image:title>HST on commercial rent: who charges it and at what rate</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/cra-judicial-review/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-judicial-review.png</image:loc>
         <image:title>CRA judicial review: 30 days to file in Federal Court</image:title>
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      <image:image>
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         <image:title>CRA third party penalty: s.163.2 preparer and planner amounts</image:title>
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   <url>
      <loc>https://whizi.io/tax/cra-new-audit-powers/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/cra-new-audit-powers.png</image:loc>
         <image:title>CRA new audit powers: what is law and what&apos;s proposed</image:title>
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      <image:image>
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      <image:image>
         <image:loc>https://whizi.io/og/tax/t4a-death-benefit.png</image:loc>
         <image:title>T4A death benefit: $10,000 tax free, the rest is income</image:title>
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   <url>
      <loc>https://whizi.io/tax/probate-fees-bc/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/probate-fees-bc.png</image:loc>
         <image:title>Probate fees BC: $14 per $1,000 above $50,000</image:title>
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   <url>
      <loc>https://whizi.io/tax/probate-fees-alberta/</loc>
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      <image:image>
         <image:loc>https://whizi.io/og/tax/estate-information-return-ontario.png</image:loc>
         <image:title>Estate Information Return Ontario: due in 180 days</image:title>
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   <url>
      <loc>https://whizi.io/tax/cra-letter-of-residency/</loc>
      <image:image>
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         <image:title>CRA letter of residency: how to request a certificate</image:title>
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      <loc>https://whizi.io/tax/branch-tax-canada/</loc>
      <image:image>
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      <image:image>
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         <image:title>TFSA non qualified investments: the 50% tax and RC243</image:title>
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      <image:image>
         <image:loc>https://whizi.io/og/tax/tfsa-day-trading.png</image:loc>
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   <url>
      <loc>https://whizi.io/tax/rdsp-withdrawal/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/rdsp-withdrawal.png</image:loc>
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      <loc>https://whizi.io/tax/official-donation-receipt-requirements/</loc>
      <image:image>
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   <url>
      <loc>https://whizi.io/tax/disbursement-quota/</loc>
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         <image:title>Disbursement quota: 3.5% to $1M, 5% above, worked example</image:title>
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   </url>
   <url>
      <loc>https://whizi.io/tax/eht-ontario-annual-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/eht-ontario-annual-return.png</image:loc>
         <image:title>EHT Ontario annual return: due March 15, 2027</image:title>
      </image:image>
   </url>
   <url>
      <loc>https://whizi.io/tax/bc-eht-annual-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/bc-eht-annual-return.png</image:loc>
         <image:title>BC EHT annual return: due March 31, 2027 in eTaxBC</image:title>
      </image:image>
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   <url>
      <loc>https://whizi.io/tax/quebec-qst-registration/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/quebec-qst-registration.png</image:loc>
         <image:title>Quebec QST registration: the $30,000 test and deadline</image:title>
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   </url>
   <url>
      <loc>https://whizi.io/tax/qst-return/</loc>
      <image:image>
         <image:loc>https://whizi.io/og/tax/qst-return.png</image:loc>
         <image:title>QST return deadlines 2026: when to file and pay</image:title>
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   </url>
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      <loc>https://whizi.io/tax/quebec-health-services-fund/</loc>
      <image:image>
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         <image:title>Quebec Health Services Fund 2026: rates 1.65% to 4.26%</image:title>
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