A healthy bank balance can still contain money you cannot safely spend.

For many Canadian small-business owners, one account holds several kinds of money at once: GST/HST collected, income-tax reserves, amounts needed for upcoming bills, operating cash and money the owner hopes to withdraw. When everything appears as one balance, it is easy to mistake cash in the account for cash that is available.

That Money Already Has a Job provides a practical method for determining what business cash must cover before deciding what the owner can safely take out.

This guide will help you:

• identify the different jobs already assigned to business cash;
• protect GST/HST and income-tax planning amounts;
• account for unpaid bills and near-term business commitments;
• maintain a reasonable operating buffer;
• distinguish business cash from owner-available cash; and
• test and document an owner withdrawal before moving the money.

The method applies whether the business is operated as a sole proprietorship or through a corporation, while clearly identifying where the tax and legal treatment differs and professional advice may be required.

The book also includes access to two companion files: a blank worksheet for applying the method to your own business and a completed example showing how the book's character, Nadia, works through the decision.

This is not a bookkeeping system or a promise that every dollar can be classified perfectly. It is a practical way to replace guesswork with a clearer, more disciplined decision.