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Briefings written for founders, partners, and CFOs. Technical enough to be useful, plain enough to read on a Sunday.
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Gated worksheet · 2026 edition
Download the 2026 Post-Mortem Corporate Planning Worksheet for London, Ontario Accounting Professionals.
A practitioner-grade worksheet for CPAs structuring the s. 164(6) carry-back, 50% / 100% CDA elections, and Schedule 89 sequencing on Ontario MPC and CCPC files. Built for review-engagement quality, not retail download lists.
Request access →Inside the worksheet
- 01. Terminal T1 vs. estate T3 capital-loss carry-back matrix
- 02. CDA add / subtract ledger with ACB decay schedule
- 03. 50% Solution vs. 100% Solution side-by-side with s. 112(3.2) stop-loss flags
- 04. 2026 Ontario SBD rate-change (11.2% combined) re-calibrations
- 05. Form T2054 / Schedule 89 filing-sequence checklist
Released to verified Ontario CPA / CGA practitioners. Distribution restricted.
Tax Strategy · 10 min read
The Capital Dividend Account: Turning a Death Benefit into a Tax-Free Distribution
How corporately-owned permanent insurance credits the CDA under s. 89(1) — and the T2054 / Schedule 89 filing discipline that keeps the Part III penalty off the table.
Buy-Sell · 9 min read
Holdco Cross-Purchase vs. Corporate Share Redemption
ACB step-up, N(N−1) policy sprawl, creditor exposure, and the post-mortem path — choosing the right structure for an Ontario CCPC with multiple principals.
Passive Income · 8 min read
Sheltering AAII: Protecting the Small Business Deduction in 2026
Every C$1 of passive income above C$50K grinds the SBD by C$5. Exempt-test policy growth sits outside the AAII calculation — here is how to use that, structurally.
Post-Mortem · 12 min read
The 50% Solution vs. the 100% Solution under s. 164(6)
Why the 50% Solution usually wins on long-term tax cost — preserving CDA and avoiding the s. 112(3.2) stop-loss grind on the estate's capital loss carry-back.
Leverage · 11 min read
Immediate Financing Arrangements: The Made-in-Canada Alternative to Infinite Banking
Why third-party collateral loans under para. 20(1)(c) preserve interest deductibility — and why policy loans under the IBC concept can become almost entirely taxable late in the contract.
Shareholder Benefit · 7 min read
Avoiding s. 15(1): Who Owns, Who Pays, Who Benefits
Corporate-paid premiums on personally-beneficial policies trigger a non-deductible taxable benefit. The Harding v. Harding lesson for Ontario owner-managers.