Articles tagged "Tax Strategies"
28 articles covering tax strategies for incorporated business owners.
English
Personal vs Corporate Life Insurance
Corporate-owned life insurance uses lower-taxed corporate dollars for premiums and transfers the death benefit tax-free through the CDA. When corporate ownership wins and when personal makes more sense.
How Investment Income Is Taxed in Corporations
How interest, dividends, capital gains, and foreign income are taxed differently inside a Canadian corporation. Rates, RDTOH refunds, CDA credits, and what it means for portfolio structure.
Capital Dividend Account (CDA) Explained for Canadian CCPCs
Every $1 of life insurance death benefit above policy ACB creates $1 of CDA, paid to shareholders tax-free. See the calculation for your numbers.
Corporate Class Funds: How They Cut Tax
Corporate class funds convert interest and dividends into capital gains inside your corporation. That means lower annual tax and more CDA credits. How the structure works and when it helps CCPCs.
Corporate vs Personal Investing: When Each Wins
Your corporation, RRSP, TFSA, and non-registered accounts are each taxed differently. Here is when to use each and how to coordinate them for the best after-tax result.
Corporate Tax Flow: How Income Reaches Shareholders
How interest, dividends, and capital gains are taxed inside Quebec and Ontario corporations. The flow from corporate income to shareholder hands, and what gets lost along the way.
Estate Freeze for Business Owners: How It Works
An estate freeze locks your current share value for tax purposes and passes all future growth to the next generation. How the mechanics work, when to do it, and what it costs.
Hidden Costs of Corporate Investing
Corporate investing has structural costs that compound quietly over decades. Convenience often replaces strategy. This article identifies the costs most owners miss. Quebec and Ontario.
HoldCo vs OpCo Structure for Canadian Business Owners
A HoldCo holds investments; an OpCo runs the business. Separating them protects surplus, defers tax on passive income, and simplifies succession. Quebec & Ontario.
Corporate Life Insurance for Estate Transfer
Corporate life insurance transfers wealth to your family through the CDA with zero tax. How it compares to leaving investments in the corporation and paying capital gains at death.
Life Insurance as a Corporate Asset Class
Permanent life insurance grows tax-exempt inside your corporation, avoids the passive income grind, and transfers wealth through the CDA tax-free. How to treat it as an asset class in your portfolio.
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.
RDTOH & GRIP Explained: Refundable Dividend Tax for CCPCs
RDTOH is the refundable tax a Canadian corporation pays on investment income. GRIP tracks income taxed at the general rate. How both work. Quebec & Ontario.
SBD Grind-Down Formula: $5 per $1 Passive Income Rule
The SBD grind-down: $5 of Small Business Deduction lost per $1 of passive income above $50,000. Formula, thresholds, fixes. Quebec & Ontario CCPCs.
Tax Deferral 50 Years: Capital Gains Explained
$1M at 6% over 50 years. Interest vs dividends vs capital gains. Tax deferral creates better outcomes. Quebec & Ontario. Illustrative. Request structure review.
Tax Integration Explained for Canadian CCPCs
Tax integration is the system that makes the total tax on corporate income roughly equal to personal income tax. Here is how dividend tax credits bridge the gap.
Corporate Investing in Canada: A Guide
How to invest retained earnings inside your Canadian corporation. Covers surplus assessment, portfolio structure, income types, SBD grind, and passive income rules for CCPCs.
Current Tax Rates: Federal, Quebec & Ontario
Personal and corporate tax rates for 2026: federal, Quebec, and Ontario. Brackets, dividend parameters, and when to expect the next budget updates.
Estate Extraction with Universal Life Insurance | Samuel's Case Study
Case study: $500K corporate surplus could transfer $22M+ tax-free via Corporate Asset Transfer and UL. Quebec & Ontario. Illustrative. Request structure review.
Personal vs Corporate Life Insurance | Key Person Case Study
Case study: personal to corporate life insurance doubled net estate value for family business. Quebec & Ontario. Illustrative. When corporate ownership wins. Request review.
Don't Ignore Tax on Your Corporate Portfolio | Trading vs. Tax Efficiency Case Study
Case study: active trading destroys returns via hidden tax costs. Calculate true after-tax IRR. Quebec & Ontario corporate portfolios. Illustrative. Request structure review.
Corporate Class vs ETFs for Quebec CCPCs
Corporate class funds defer capital gains and create CDA credits that ETFs cannot. Here is how after-tax outcomes compare for Quebec and Ontario CCPCs.
ETF Investing vs Position Trading: What's Sabotaging Your Business
Why ETF investing becomes position trading for Quebec CCPC owners. Opportunity cost, SBD trap, and tax-efficient structure. Montreal & Toronto. Request structure review.
Corporate Tax Boxes: How CRA Reaches Your Cash
CRA accesses your corporate cash through four channels: salary, dividends, portfolio income, and deemed disposition at death. Which structures protect surplus and which expose it to tax.
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.
Corporate Surplus: What to Do With It
Your corporation has surplus cash. Three options: invest inside the corp, move it to a holding company, or use insurance as a tax-exempt shelter. Here is how each path works and when it fits.
Tax-Efficient Investing & SBD Grind (Quebec & Ontario)
Tax-efficient investing inside your CCPC can help manage SBD grind from passive income. Review your structure with your CPA.
Corporate Investing Glossary | Key Terms for Incorporated Business Owners
Definitions of the core tax, investment, insurance, and corporate-structure terms used across iAssure's articles — for incorporated business owners in Québec and Ontario.