Ressources
Formulaires, guides et documents à télécharger.
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Pipeline Post Mortem Planning
The paper highlights an advance tax ruling (2018-0789911R3) that permits estates to extract immediate cash from corporate surplus to pay the deceased shareholder’s terminal taxes under ITA subsection 70(5), bypassing the traditional one-year waiting period without triggering punitive deemed dividends under subsection 84(2).
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The Capital Dividend Account
An in-depth guide by Sun Life examining how Canadian private corporations utilize the Capital Dividend Account (CDA) to distribute tax-free capital to shareholders. The paper breaks down cumulative CDA calculations, how corporate-owned life insurance proceeds credit the account net of adjusted cost basis (ACB), and how to structure insurance-funded buy-sell agreements without triggering CRA anti-avoidance rules.