Principle of integration
- Under- vs. over-integration explained
- 2025 & 2026 integration summaries by province
- Tax savings and deferral analysis
- ABI at SBD vs. general rates
- Key observations across Canada
Year-End Tax Planning for Owner-Managers
Join Jay and Kim live as they break down the most critical year-end tax strategies for owner-managers — from AMT and SBD planning to salary vs. dividend optimization and the latest legislative changes.
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Registering multiple people? Volume discounts from 10% to 30% apply automatically at checkout.
Year-End Tax Planning for Owner-Managers
Watch the full recording of Jay and Kim's deep dive into year-end tax strategies for owner-managers — covering AMT, SBD planning, salary vs. dividends, integration, RDTOH, and more.
CPD certificate available after successful quiz completion. 1-year access from date of purchase.
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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
Is your tax plan keeping up with the changes?
For Canadian owner-managers, year-end tax planning has never been more complex. The revised AMT regime, the SBD grind on passive income, updated integration analysis for 2025 and 2026, and new rules around intergenerational transfers all demand careful attention before December 31.
This session with Jay Goodis and Kim Moody cuts through the noise — giving you the analysis and strategies you need to act with confidence before year-end.
What we'll work through
2025 & 2026 tax rates
- Federal indexation rates & key limits
- Federal, provincial & territorial changes
- Maximum personal tax rates
- Combined corporate tax rates
- Bracket creep & non-indexed jurisdictions
Alternative minimum tax (AMT)
- Revised AMT rate, exemption & inclusions
- Impact on capital gains & charitable donations
- AMT for trusts — inter vivos, spousal, Henson
- Strategies: reserves, carry-forwards, gain harvesting
- CGE planning within AMT-free thresholds
RDTOH & dividend planning
- Eligible vs. non-eligible RDTOH mechanics
- Dividend ordering rules & GRIP interaction
- Inter-corporate dividend streaming
- ERDTOH/NERDTOH trap scenarios
- Optimizing dividend refunds
SBD grind & passive income
- The $5-for-$1 passive income grind rule
- Association rules & trust deemed ownership
- Minimize grind: RRSP, IPP, corporate insurance
- Investment & capital strategies
- Ontario & New Brunswick provincial stance
Remuneration & year-end strategies
- Salary vs. dividend decision framework
- Tax-loss selling & estate freeze strategies
- Shareholder loans, LCGE & QSBC status
- Registered plans: RRSP, TFSA, FHSA, RESP
- Charitable giving: cash vs. securities in kind
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.
Owner-managers & entrepreneurs
You'll walk away with a clear picture of your optimal salary/dividend mix, how the revised AMT affects you, and what to do before December 31.
Tax & financial advisors
Get up to speed on the 2025–2026 rate changes, RDTOH ordering rules, passive income strategies, and legislative developments your clients need to act on now.
Corporate accountants & planners
Master the integration analysis, SBD grind mechanics, AMT trust implications, and charitable donation strategies that matter most at year-end.
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 purchasing?
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 all supporting materials are included with your purchase and accessible through your CTM account.
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