Specialty IV
Tax strategy
Tax planning over a 3- to 5-year horizon: dividend vs salary mix analysis, TOSI-compliant income splitting, planning around capital losses, use of the capital-gains exemption. Decide before December 31, not after. Strategies described here are informational — application depends on the facts of your file.
For whom
Typical engagement profiles.
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01
Owner-operators who want to optimize the dividend-salary-bonus mix based on their personal situation.
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02
Families with active or inactive children in the business — income-splitting (TOSI) and transfer questions.
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03
High-income individuals realizing capital gains, real-estate appreciation, or trust distributions.
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04
Entrepreneurs anticipating a liquidity event in 2 to 5 years who want to plan the final tax year.
What's included
Six concrete deliverables.
- Integrated annual tax plan (corporate + personal)
- Dividend / salary / bonus mix analysis based on your situation
- TOSI-compliant income-splitting strategies
- LCGE crystallization and multiplication
- Tax planning around CDA, GRIP, RDTOH accounts
- Tax treatment of RRSP / TFSA / RESP contributions (investment advice not provided — falls under AMF jurisdiction)
Our process
Four steps. No surprises.
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01
Diagnostic
Integrated tax analysis — corporate + personal shareholder situation across a 5-year horizon.
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02
Opportunities
Identification of levers — LCGE, CDA / GRIP / RDTOH accounts, dividend-vs-salary choice, income splitting.
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03
Implementation
Decisions documented before December 31, compensation adjustments, decision letters on file.
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04
Recalibration
Annual follow-up at each fiscal year and on any relevant legislative change (federal budget, Quebec bills).
Sample engagements
Recent files, anonymized.
Details modified to respect professional secrecy. Structures and techniques are representative of real engagements.
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CASE 01
Dividend-salary mix to revisit · $250K
Owner-operator drawing $250K solely as salary for 10 years. Engagement: analyze the mix in light of pension entitlement, RRSP/TFSA contributions, and adjust over three fiscal years.
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CASE 02
Rental-property sale via corporation
Corporation just sold a rental property. Engagement: maximize the exit via the CDA (capital dividend account), plan eligible vs ordinary dividends, sequence distributions over two fiscal years.
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CASE 03
Business sale planned in 4 years
Entrepreneur planning exit. Engagement: crystallize the LCGE this year, purify the operating company, sequencing plan for dividends over the next 3 years.
Other specialties