Tools and resources for CPAs
Calculators your incorporated clients run on their own numbers, with the assumptions in the open and, for several, a written report addressed to you. Send the link, keep the last word.
Calculator, with written report
Estate Tax Calculator
What an estate owes at death on shares, investments, registered accounts and real estate, frozen and unfrozen side by side, and four ways to pay it.
Open →Calculator, with written report
Estate Freeze Funding Calculator
The tax at the last death on frozen preferred shares, and what a corporately owned policy costs to cover it against investing the same premium.
Open →Calculator
SBD Grind Calculator
Passive income above $50,000 against active income, and what the grind does to the small business deduction and the effective corporate rate.
Open →Calculator
Corporate Investment IRR Calculator
The after-tax return a corporate portfolio really earns, from the tax actually paid on the T2. Surfaces the drag a statement never shows.
Open →Calculator
Salary vs. Dividends Calculator
Take-home for any mix, with RRSP room, CPP and QPP, and the corporate tax left behind. Educational; the decision stays with you and the client.
Open →Diagnostic, send before the meeting
Tax Efficiency Score
Twenty questions on structure and investments. The client arrives with a score out of 100 and a ranked list of gaps to raise with you.
Open →More tools
Diagnostic, send before the meeting
Structure Priority Assessment
Twelve questions on passive income, holdco structure, estate and extraction timing. Ranks what matters most for the client's corporation and family.
Open →Quotes
Life Insurance Quoter
Indicative term and permanent premiums, personal or corporate ownership, before any application. Formal illustrations follow a conversation.
Open →Reference
2026 Tax Rates
Federal, Quebec and Ontario personal and corporate rates, dividend gross-ups and credits, CPP, QPP, EI and QPIP. The single source every calculator here reads.
Open →Which tools would help your practice?
Tell me what you use regularly, or what you keep wishing existed, and I will build toward it. Leave your name and email and we can go over it in more detail so it fits the way you work.
Made for the questions your clients bring you
You are the tax professional. When an incorporated client asks how the estate will pay the tax on a freeze, what passive income is costing them, or how to get money out, this page gives you a link to send. Each one is a calculator the client runs on their own numbers, a plain-language article, or a worked case study. Nothing here gives tax advice. It shows the mechanics, then sends the client back to you.
Where a tool produces a written report, the report lays out every rate and assumption on a page addressed to you, so you can check it, correct it, and decide.
How it works with your practice
1. You send a link
From this page, before or after the meeting. No login, no form to reach the numbers.
2. The client gets figures
On their own inputs, with the assumptions in drop-down panels. If they ask for it, a written report follows, with real quotes where insurance is involved.
3. You get the last word
Every report ends with a page for the CPA: rates used, what to verify, what was left out. Tax decisions stay with you.
By the question your client asks
"How much will my estate owe when I die, and does a freeze change it?"
Estate Tax Calculator
Seven questions. Private company shares, non-registered investments, registered accounts and real estate projected to life expectancy, the deemed disposition and the income inclusion applied to each, Ontario probate where it applies. The business line is shown frozen and unfrozen side by side, then four ways to pay the total: the estate's own assets, selling real estate, borrowing, or life insurance. Every growth rate, the spending assumption and the age at death are visible and adjustable.
Open calculator → | Article: how a freeze works → | Case study: the compounding tax bomb →
"We did an estate freeze. How will the estate pay the tax?"
Estate Freeze Funding Calculator
The tax due at the last death on the frozen preferred shares, then four ways to pay it on the same bill: sell part of the company, borrow, a corporate portfolio, or corporately owned life insurance. The client can ask for real quotes and a written report; the report's last page is addressed to you.
Open calculator → | Article: how a freeze works → | Case study: funding a post-freeze tax bill → | Case study: the compounding tax bomb →
"My passive income is over $50,000. What is it costing me?"
SBD Grind Calculator
Passive income against active income, and what the grind does to the small business deduction and the effective corporate rate. Run it together or send the link.
Open calculator → | Client resource: the SBD grind → | Client resource: the $50,000 threshold → | Full article →
"What is my corporate portfolio really earning after tax?"
Corporate Investment IRR Calculator
True after-tax internal rate of return using the tax actually paid from the T2. Surfaces the tax drag a statement never shows.
Open calculator → | Where the numbers are on the T2 → | Article: how $1 flows through the corporation → | Case study: tax drag over 20 years →
"Should I pay myself salary or dividends?"
Salary vs. Dividends
The mix, what it means for RRSP room, CPP and QPP, and the corporate tax left behind. Educational; the compensation decision is yours and the client's.
"How do I get money out of the corporation without losing half of it?"
CDA 101 and RDTOH & GRIP
How the capital dividend account is built, how refundable tax comes back, and how investment structure, including life insurance, changes what leaves the corporation tax-free.
Client resource: CDA 101 → | Client resource: RDTOH & GRIP → | Article: planned vs. accidental extraction → | Case study: extraction with universal life → | Case study: portfolio to tax-free estate →
"Should I invest inside the corporation or personally?"
Corporate Investing Basics
How corporate investing differs from personal, why the type of income matters more than the rate of return, and where the decision belongs.
"My partner and I need a buy-sell. How do we fund it?"
Buy-sell funding
Valuation, an insurance-funded buyout, and what self-insuring the buyout costs in capital compared with a policy, including the CDA and cost-basis effects.
Case study: partner buy-sell funding → | Case study: self-insuring vs. insurance →
"Should the corporation own the life insurance, or should I?"
Corporate vs. personal ownership, key person
Same premium, different owner: coverage, estate value, and the CDA credit. Term against permanent for a key person.
Article: personal vs. corporate ownership → | Case study: from personal policy to corporate asset → | Case study: key person insurance →
"I have several issues at once. Where do we start?"
Tax Efficiency Score and Structure Priority Assessment
Short questionnaires. The client arrives with a score, a ranked list of gaps, and a clearer idea of what to ask you first.
Missing a question you hear often? Tell me above and I will build the resource.
Estate and succession, for the longer conversations
- How Much Is My Business Worth? Long-term valuation and why the number matters before any freeze.
- The Compounding Tax Bomb Freeze and purification; the tax bill that keeps growing when nothing is done (illustrative).
- Maximizing Estate Value HoldCo/OpCo, freeze, and family trust; useful for children outside the business and mixed families.
- Paying Pennies on the Dollar for Your Estate Tax Funding a post-freeze liability with corporate life insurance and the CDA.
Coordination, not competition
What I do
- Investment portfolio structure inside the corporation
- Long-term projections and impact analysis
- Corporate life insurance design, quotes, and the written report
- Coordination with your tax strategy, with you in the room
What I do not do
- Tax calculations, tax advice, or compliance
- Replace the CPA relationship or work around it
- Recommend a structure without your input
The goal: clients do better when tax strategy (you) and investment and insurance structure (me) are coordinated. These resources exist to make that easy.
Working together
If you have clients who would benefit from a coordinated look at their corporate structure, the simplest start is a short call. I respect your relationship and coordinate with you, not around you.
Important notes
Regulatory:
- Mutual funds are offered through WhiteHaven Securities Inc.
- Insurance products and certain other services are provided through iAssure Inc.
- These activities are neither the business nor the responsibility of WhiteHaven Securities Inc.
Professional limits:
- I am a Mutual Fund Dealing Representative (WhiteHaven Securities Inc.) and a Financial Security Advisor (Quebec and Ontario).
- I do not provide tax advice. All tax advice should come from qualified CPAs.
- Every figure on the tools and reports is illustrative and built from stated assumptions.
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