Corporate Tax Planning

Salary vs Dividend

$200K

SBD Passive Income Grind

ITA 125(5.1) — SBD reduced when passive income exceeds $50K

$75K

SBD Limit: $500,000

Grind: $0

Effective SBD: $500,000

Tax savings: $0

Tax Account Balances

CDA

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GRIP

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RDTOH

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PUC

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TOSI Quick Check

ITA 120.4 — Is family income splitting at risk?

AI Corporate Analysis