Integration and 2025/2026 tax rates
- Principle of integration
- Under-integration and over-integration by province
- 2025 and 2026 personal and corporate tax rates
- Federal and provincial tax changes affecting planning
2025 Year-End Tax Planning for Owner-Managers
A practical Canadian tax session on year-end planning for owner-managers, including integration, 2025/2026 tax rates, AMT, RDTOH, GRIP, AAII, the SBD grind, compensation planning, charitable giving, shareholder balances, and key year-end deadlines.
Registering multiple people? Volume discounts from 10% to 30% apply automatically at checkout.
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Live session + Q&A
75 minutes of teaching plus 15 minutes of live Q&A discussion.
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Recording access
The webinar recording will be available shortly following the live event.
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Detailed slide deck
Includes tax tables, worked examples, planning notes, technical references, and supporting resource materials.
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CPD certificate
A CPD certificate is available after successful quiz completion.
Real-world planning question
A client asks a simple question. The answer is not simple.
Should they bonus down, pay dividends, trigger gains, make a charitable donation, leave cash inside the corporation, or clean up shareholder balances before year-end?
The answer can change once you consider integration, RDTOH, GRIP, CDA, AMT, AAII, employer health tax, CPP, RRSP room, personal marginal rates, government benefit clawbacks, and corporate cash-flow needs.
This session works through those moving parts so the planning conversation is more practical, more numerical, and less dependent on generic salary-versus-dividend shortcuts.
What we’ll work through
AMT planning pressure points
- Updated AMT mechanics
- Capital gains and AMT exposure
- LCGE and CGE planning examples
- Trusts, prescribed loans, and AMT traps
RDTOH, GRIP, and dividend planning
- Eligible and non-eligible RDTOH accounts
- Dividend refund ordering
- GRIP planning and shareholder distributions
- ERDTOH / NERDTOH traps
SBD grind and passive income
- AAII and the $50,000 to $150,000 passive income range
- Association rules and trust ownership issues
- Provincial differences in SBD limits
- Planning to minimize or manage the grind
Remuneration and cash extraction
- Salary versus dividend considerations
- CPP, EHT, RRSP room, transfer payments, and cash needs
- Shareholder debit and credit balances
- Corporate and personal planning objectives
Year-end reminders and planning opportunities
- Tax-loss selling and gain harvesting
- Charitable giving with cash or securities
- Estate freezes, QSBC status, and LCGE planning
- RESP, RRSP, FHSA, TFSA, and deadline reminders
Watch a short preview.
See how CTM works through the issue before purchasing the full recorded session.
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Built for better planning conversations
This session is designed for professionals, business owners, and decision-makers who want to understand how the rules interact, where the judgment calls sit, and how to turn technical tax issues into practical year-end planning decisions.
Optimize owner-manager planning
Understand how the moving pieces interact before recommending salary, dividends, capital gains, charitable giving, or corporate cash retention.
Explain the tradeoffs clearly
Turn complex tax mechanics into better client, shareholder, family, and business planning conversations.
Apply the ideas after the session
Use the slide deck and supporting materials as a practical reference when applying the concepts to real planning decisions.
Learn with Kim and Jay
Kim G C Moody
FCPA, FCA, TEP
One of Canada’s most recognized tax voices, with senior leadership across Canada’s tax community and regular national policy commentary.
Jay Goodis
CPA, CA · CEO, Tax Templates Inc.
Turns complex Canadian tax issues into clearer questions, better planning conversations, and optimized action steps for advisors and business owners.
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CTM has completely changed how I keep up with tax changes. Jay and Kim cut through the noise and tell me exactly what matters for my clients.
Sarah McKenzie, CPA
Partner, Toronto
Questions before registering?
Yes. Discounts range from 10% to 30% based on the number of people registered. The volume discount applies automatically at checkout as additional registrations are added.
You’ll receive a confirmation email for your registration, along with a link to access the live session.
Yes. The detailed slide deck and supporting materials will be posted shortly before the live session. When the recording is available, you’ll be notified by email.
You will have access to the recording and course materials through your CTM account for one year. CTM members can access course materials while their membership is active.
Yes. A CPD certificate is available after successful quiz completion.
Yes. We will take questions during the live Q&A portion after the teaching session.
Ready to register?
Register for this session individually, or join CTM for access to this session and the full member library.
Questions? Contact support