Kim G C Moody
FCPA, FCA, TEP
One of Canada's most recognized voices on tax. Senior leadership across Canada's tax community, regular contributor to national policy and public commentary.
Upcoming Live Session
2025 Year-End Tax Planning for Owner-Managers
A practical 75-minute live session on year-end tax planning for Canadian owner-managers — corporate and personal rate changes, AMT, integration, and real-world planning strategies.
75min Live session
Q&A Live audience
PDcert Verifiable
100% Canadian-focused
What you'll learn
Practical takeaways for your next planning conversation
✓
Tax rate changes
Key 2025–2026 corporate and personal rate changes across Canadian provinces and how they reshape integration outcomes.
✓
AMT regime
Navigate the new alternative minimum tax rules and their impact on capital gains, trusts, deductions, and credits.
✓
RDTOH & GRIP
Optimization strategies for NERDTOH and ERDTOH when distributing corporate earnings to shareholders.
✓
Compensation strategy
Salary vs. dividends vs. capital gains decisions and the year-end planning windows that matter most.
✓
CDA & donations
Updated reporting requirements and tax-efficient charitable giving — cash vs. securities, CDA implications, AMT effects.
✓
SBD planning
AAII, the Small Business Deduction, and practical strategies to reduce or avoid the SBD grind.
Detailed agenda
What we'll cover together
01
Tax rates and integration
Tax rates and integration across provinces, including key 2025–2026 corporate and personal rate changes. How under or over-integration should drive planning decisions.
02
RDTOH optimization
How NERDTOH & ERDTOH work, and how to optimize them when distributing corporate earnings to shareholders.
03
SBD strategy
AAII, the Small Business Deduction, and strategies to reduce or avoid the SBD grind in real-world planning scenarios.
04
Compensation planning
Salary vs. dividends vs. capital gains, and practical year-end planning strategies for Canadian owner-managers.
05
CDA & charitable giving
CDA rules, updated reporting requirements, and tax-efficient charitable giving — cash vs. securities, CDA, and AMT implications.
06
AMT changes
AMT changes and their impact on capital gains, trusts, deductions, and credits — what advisors need to know now.
Who this is for
Built for tax pros who want stronger judgment
Accountants
Sharpen your year-end planning conversations and bring deeper tax judgment into client meetings.
Wealth advisors
Understand the corporate tax mechanics behind owner-manager planning so you can collaborate with their CPA more effectively.
Owner-managers
Get a clear picture of the tax decisions worth raising with your accountant before year-end.
Your hosts
Two of Canada's most trusted tax voices
Jay Goodis
CPA, CA · CEO, Tax Templates Inc.
Helps accountants and advisors turn complex Canadian tax rules into practical planning, workflows, and client-ready tools.
"
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.
Frequently asked
Questions before joining?
Will I get access to a recording?
Yes. Live sessions are recorded so registrants can watch later through their CTM account.
Are CPD certificates available?
Yes. A 75-minute verifiable PD certificate is provided upon successful quiz completion. Members are responsible for confirming whether the session qualifies under their professional body's PD or CPD requirements.
What format is the session?
A live online session including 75 minutes of content plus live Q&A. Recording included for all registrants.
Is this included in CTM membership?
Live sessions and recordings are included in CTM annual membership. If you're a member, you can attend at no additional cost. Otherwise, individual session purchase is available at the price shown above.
Ready to join us?
Reserve your spot before registration closes. Includes the live session, recording, and verifiable PD certificate.
Register Now — $75 CADQuestions? Email us — we're happy to help.