Advice-only planning for owners and families coordinating business cash flow, personal spending, tax, retained earnings, succession and long-term wealth.
For business owners, the gap between a good outcome and a great one is usually tax. We help plan the strategies that move money out of the company, and eventually out of your estate, with the least tax possible, coordinated with your accountant.
Structuring and purifying the company ahead of time so a future sale of qualified small business shares can shelter a large capital gain from tax.
Choosing the compensation mix that manages CPP, RRSP room, tax instalments and personal cash flow, rather than defaulting to one approach.
Using family compensation, prescribed-rate loans and family trusts where they legitimately apply after the tax on split income rules.
Tracking and paying out the tax-free portion of capital gains and life-insurance proceeds to shareholders at the right time.
Locking in today's company value to you and shifting future growth to the next generation, capping the tax bill that lands at death.
Using the corporation as a long-term investment pool while managing passive-income rules and a tax-efficient path for eventual withdrawals.
Owner compensation, tax instalments, business reinvestment, retained earnings, family spending and retirement planning all pull on the same cash flow. We help you see the tradeoffs clearly.
We model personal spending, tax, debt, business reserves and reinvestment needs so withdrawals do not put pressure on the company.
The right compensation mix can affect CPP, RRSP room, tax instalments, mortgage qualification and retirement savings flexibility.
Retained earnings can support resilience, growth and investing, but idle cash, passive income rules and liquidity needs require structure.
We connect business value, corporate investments, registered accounts, CPP/OAS timing and tax-efficient withdrawal sequencing.
Succession, liquidity events, capital gains, estate planning and family expectations are easier to manage before a deal is in motion.
Insurance, estate liquidity, shareholder agreements, beneficiary choices and family communication all matter when wealth is tied to a company.
Many owners are profitable on paper but still unsure what they can spend, invest, borrow, gift or save without weakening the business.
We help coordinate the owner's personal plan with business cash flow, accountant input, debt obligations, family needs and long-term exit or retirement goals.
Neither by default. Salary creates RRSP room and CPP contributions and supports mortgage qualification; dividends avoid payroll costs but build neither. The right mix manages CPP, RRSP room, tax instalments and personal cash flow together, and it changes as the business and your own marginal rate change.
It has to be planned for well before a sale. Shares generally must qualify as small business corporation shares, which often means structuring and purifying the company in advance - moving non-active assets out so the shares stay eligible. Left until a buyer appears, the exemption is frequently unavailable on part or all of the gain.
Retained earnings can support resilience, growth and long-term investing, and the corporation can work well as an investment pool. The limits are passive-income rules, which can raise the tax on active income, and liquidity needs. The plan projects both balance sheets together so you can see which pool is meant to fund which decade.
A freeze locks in today's value of the company to you and shifts future growth to the next generation, which caps the tax bill that lands at death rather than letting it grow with the business. Whether it fits depends on the company's trajectory and your succession intentions, so it is modelled rather than assumed.
Sometimes, but the tax on split income rules narrowed this considerably. Family compensation, prescribed-rate loans and family trusts still apply in specific situations, and the plan identifies where they legitimately do rather than treating income splitting as a default.
Owner compensation, tax instalments, reinvestment, retained earnings, family spending and retirement savings all pull on the same cash flow. The plan models personal spending, tax, debt, business reserves and reinvestment needs together, so withdrawals are set against what the company can actually sustain.
Email us directly at info@bracketplanning.ca, or book a call to start the conversation.