Agenda

​This session walks through the most important year-end planning issues for Canadian owner-managers. We’ll review 2025–2026 corporate and personal tax rate changes, integration outcomes across Canada, and how under or over-integration affects planning. We’ll break down the AMT regime, including impacts on capital gains, trusts, deductions, and credits. We’ll also review RDTOH, GRIP, CDA, and other key corporate tax balances, along with strategic opportunities around salaries, dividends, investment income, and AAII. Finally, we’ll highlight upcoming deadlines and practical year-end planning strategies.

  • Integration principles & tax rate differences across provinces

  • Key 2025–2026 federal and provincial tax rate changes

  • How NERDTOH & ERDTOH work - and how to optimize them

  • AAII and its impact on the Small Business Deduction

  • Strategies to reduce or avoid the SBD grind

  • Salary vs. dividends vs. capital gains: choosing the right mix

  • Practical year-end planning strategies for owner-managers

  • CDA rules, planning opportunities & updated reporting

  • AMT changes and their impact on capital gains & trusts

  • Tax-efficient charitable giving: cash vs. securities, CDA, AMT impacts

Instructors

Host

Kim G C Moody

Kim is a Chartered Professional Accountant and a registered Trust and Estate Practitioner. Throughout his career and to this day, he has played an active role in Canada’s tax community and has held prestigious positions such as the Chair of the CBA/CPA Joint Committee on Taxation for CPA Canada, Chair of the Board of Governors for the Canadian Tax Foundation, and Chair of the Society of Trust and Estate Practitioners, among others. Kim has also testified on numerous occasions to the House of Commons Finance committee and the Standing Senate Committee on National Finance. With the ever-increasing complexity of Canada’s tax system, Kim has become an advocate for Canadian tax reform to help achieve tax simplification, tax certainty, tax fairness, and other economic advantages to Canadian individuals and Canadian businesses.

Host

Jay Goodis

Jay Goodis is the Co-founder and CEO of Tax Templates Inc. He has broad expertise in Canadian taxation from nearly a decade of practice in national and mid-market accounting firms. Combining his tax knowledge and process-building abilities, Jay specializes in tax planning and tax accounting software to support professional users. His current project uses specialized algorithms to determine and explore strategic tax planning solutions. His focus is always on solving challenging tax needs, supporting growth, and integrating efficiencies. Jay was recognized as an emerging leader by CPA Ontario in 2018 for his contributions to the CPA profession. He has spoken to CPAs across the country in many forums hosted by such organizations as CPA Canada, the Canadian Tax Foundation, CPA Ontario, LumiQ, CPDFormula, AJAG, and many others. Jay has also been invited to testify to the Standing Committee of Finance on federal budget consultations and has been invited to Parliament to provide recommendations on tax policy.

Also Included

  • Live Q&A

    Engage in a live Q&A to address attendee questions and real-world scenarios.

  • Session Recording

    Access a complete recording of the session for on-demand replay.

  • Professional Development Credit

    Complete the short quiz to receive a 75-minute PD certificate

FAQ

  • Will a recording be available following the live session?

    Yes! A complete recording of the session will be available. All registrants receive access to the replay, even if they cannot join live.

  • Will I receive the slide deck?

    Yes! The full slide deck used during the presentation will be provided to all registrants immediately before the session.

  • Do I receive a PD certificate?

    Yes! After completing the short quiz, you will receive a Professional Development (PD) certificate.

  • Are the 2025–2026 tax rate updates included?

    Yes! The tax tables are provided as a complimentary service by Tax Templates Inc.

  • Can I ask questions during the webinar?

    Yes! We will host a live Q&A at the end of the session where you can ask questions related to the material.