Assentt Coach

Learning pathPremium3 modules

Tax planning for incorporated owners

How your CCPC is taxed, how to pay yourself, and the planning moves and deadlines every owner-manager should know.

  • 1 hr 27 min
  • 9 units
  • 3 knowledge checks
Preview the first unitUp to 190 XP+25 XP per check passed
Path trophy+100 XP on completion

Modules in this learning path

3 modules · 9 units

  1. 1Module 1How a CCPC is taxedThe small business deduction, integration and passive income.30 min3 units30 XP
    1. The small business deductionFree preview10 min
    2. Integration and tax deferralPremium10 min
    3. The passive income grindKnowledge checkPremium10 min
  2. 2Module 2Paying yourselfSalary versus dividends, finding the mix, and shareholder loans.28 min3 units30 XP
    1. SalaryPremium9 min
    2. DividendsPremium9 min
    3. Finding the mix and shareholder loansKnowledge checkPremium10 min
  3. 3Module 3Planning moves and deadlinesFamily members and TOSI, capital tools and the corporate calendar.29 min3 units30 XP
    1. Family members and TOSIPremium10 min
    2. Capital dividends, the LCGE and holding companiesPremium10 min
    3. The corporate tax calendarKnowledge checkPremium9 min

About this path

For owner-managers of Canadian-controlled private corporations who want to plan with their accountant, not just file.

What you'll be able to do

  • Explain the small business deduction and the passive income grind
  • Compare salary and dividends for your situation
  • Avoid common TOSI, shareholder loan and deadline mistakes

Educational content for Canadians, not personal tax, legal or investment advice. Rules, limits and rates change every year and differ by province — confirm the current figures with CRA or a CPA before acting.

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