Make Your Life Easier, Not Harder
You're the tax professional. This hub gives you tools, concepts, and case studies so you can easily explain to clients:
- Investment taxation (SBD, passive income, RDTOH, CDA)
- Growth sheltering and corporate structure
- Planned extraction vs. accidental extraction
- Estate maximization and estate tax
- Estate equalization (e.g. kids not in the business, mixed families)
Everything here is client-ready or client-shareable. It supports your advice and sends clients back to you for tax decisions.
Tools You Can Use or Share
Run these in the meeting or send the link so your client can do it before or after. No login required.
SBD Grind Calculator
Shows how passive investment income above $50,000 affects the small business deduction and corporate tax rate.
Tax Flow: How $1 Flows Through the Corporation
Interactive view of how interest, dividends, and capital gains are taxed inside the corporation (refundable tax, RDTOH, CDA).
Corporate Investment IRR Calculator
True after-tax internal rate of return using actual tax paid from the T2. Surfaces the real cost of tax on investment returns.
Tax Efficiency Score (0–100)
Short assessment: structure gaps, passive income risk, estate readiness. Client gets a score and priority action plan.
Structure Priority Assessment
12 questions on passive income, HoldCo, estate strategy, and extraction timing. Helps identify what matters most for this client.
Concepts: Client-Ready Articles to Share
Short, plain-language pieces you can send after (or before) the conversation. Each one refers clients back to you for tax advice.
SBD & Passive Income
The SBD 'Grind' & Corporate Investments
How passive investment income affects the Small Business Deduction and how portfolio structure impacts this over time.
The $50,000 Passive Income Threshold
How the threshold works and how portfolio structure affects when the client hits it.
Refundable Tax & Dividends
RDTOH & GRIP: Refundable Tax & Investment Income
How RDTOH and GRIP work and how investment income type affects refundable tax.
CDA & Tax-Free Extraction
CDA 101: Capital Dividend Account & Investment Structure
How the CDA works and how investment structure (including life insurance) affects CDA credits over time.
Corporate vs. Personal Investing
Corporate Investing Basics: Structure & Tax Impact
How corporate investment structure differs from personal investing and why it matters for tax strategy.
More topics coming. Need something specific? Contact us.
Case Studies by Topic
Send the right example for the conversation. All scenarios are illustrative; clients should confirm with you and their advisor.
Investment taxation / SBD
- SBD Grind Calculator – Real cost of passive income on the corporate tax rate.
- Don't Ignore Tax on Your Corporate Portfolio (Mike) – After-tax IRR vs. pre-tax; tax drag over 20 years.
Estate / succession (valuation, freeze, purification)
- How Much Is My Business Worth? – Long-term valuation and why it matters.
- The Compounding Tax Bomb – Estate freeze and purification; $53–61M tax bill avoided (illustrative).
- Maximizing Estate Value – HoldCo/OpCo, freeze, and family trust.
Planned extraction / CDA / life insurance
- Estate Extraction with Universal Life (Samuel) – Corporate UL vs. taxable portfolio over time.
- Active Trading to Tax-Free Estate (Mark) – Redirecting corporate portfolio to UL; CDA and net to family.
- The Natural Flow of Value – Planned vs. accidental extraction; why structure and timing matter.
Estate tax / equalization (liquidity for tax and fairness)
- Paying Pennies on the Dollar for Your Estate Tax – Funding a post-freeze tax liability with corporate life insurance and CDA.
- Maximizing Estate Value – Structure for who gets what; useful when discussing kids not in the business or mixed families.
Buy-sell funding
- Partner Buy-Sell Agreement Funding (Kevin & Michael) – Valuation and insurance-funded buyout.
- Self-Insuring vs. Insurance for Buy-Sell – Cost of capital to fund buyout vs. life insurance; CDA and cost basis.
Key person / corporate vs. personal insurance
- Wealth Preservation Through Key Person Life Insurance – Term vs. permanent; extraction cost and preservation.
- From Personal Insurance to Corporate Asset (Key Person, 69) – Same premium, more coverage and estate value with corporate ownership.
How This Fits Your Practice
- Before the meeting: Send the Tax Efficiency Score or Structure Priority Assessment so the client arrives with gaps and priorities already in mind.
- In the meeting: Use the SBD Calculator or Tax Flow article to show numbers and how investment type affects tax.
- After the meeting: Send one of the client resources (e.g. CDA 101 or SBD grind) so they can read at their own pace.
- For a specific situation: Pick a case study from the topic list above and send the link.
Every resource positions you as the tax professional and refers clients back to you for tax advice.
Coordination, Not Competition
I work with CPAs, not against them. Here's how:
What I Do
- Investment portfolio structure
- Long-term projections and impact analysis
- Coordination with tax strategy
- Investment product selection (mutual funds, insurance)
- Multi-decade wealth building strategies
What I Don't Do
- Tax calculations or tax advice
- Tax compliance or filing
- Replace CPA relationships
- Provide tax strategy without CPA coordination
- Compete for tax advisory work
The goal: Clients get better outcomes when tax strategy (you) and investment structure (me) work together. These resources are here to make that coordination easier.
Working Together
If you have clients who would benefit from coordinated investment structure strategy:
- Refer clients: I respect your relationship and coordinate with you, not around you.
- Joint strategy: I can provide investment structure analysis that supports your tax strategy.
- Long-term projections: I can show how different investment structures affect tax outcomes over decades.
- Regular coordination: I keep CPAs informed and coordinate decisions.
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 boundaries:
- I am a Mutual Fund Dealing Representative (WhiteHaven Securities Inc.) and Financial Security Advisor (Québec).
- I do not provide tax advice or tax strategy services.
- All tax advice should come from qualified CPAs.
- I coordinate with CPAs but do not replace their role.
For more information, see our Disclaimer and Privacy Policy.