Articles tagged "Passive Income"

4 articles covering passive income for incorporated business owners.

English

• Passive Income Threshold & Small Business Deduction Canada

  Inside a CCPC, passive income above $50,000 reduces the Small Business Deduction by $5 per $1. How the 2026 rule works. Quebec & Ontario.

  Dec 21, 2025

• Private Lending vs Corporate Investing: The $74K Tax Difference

  Your new lending company earned $100,000. After tax, you kept $14,080. Here's how 86% disappeared - and what the alternative looks like. Quebec & Ontario. Illustrative.

  Feb 10, 2026

• The $150,000 Question: When a Second Business Costs More Than It Earns

  Quebec tech founder starts a lending business with $1M in retained earnings. The tax bill surprises him. There's a simpler path. Illustrative case study.

  Feb 11, 2026

• Investment Income Tax Calculator — SBD Grind-Down

  See the real corporate tax cost when investment income exceeds $50,000. Model the SBD grind-down for Quebec and Ontario CCPCs. Interactive — no signup required.

  Mar 6, 2026

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