The Estate Freeze + Family Trust Playbook for Canadian Business Owners in 2026
The Short Answer An estate freeze Canada is the most powerful succession-planning tool available to an incorporated business owner — and one of the most…
Do I Really Need a Holding Company? A 2026 Decision Framework for Canadian Business Owners
Do you actually need a holding company? This 2026 framework for Canadian incorporated business owners walks through three real scenarios with dollar figures to help you decide whether the structure pays for itself or adds cost without benefit.
Shareholder Loans from Your CCPC: When They Fit Your Plan, and When the Cleaner Move Is a Salary or Dividend Draw
If a shareholder loan is not repaid by the end of the corporation’s fiscal year following the year it was made, subsection 15(2) of the Income Tax Act includes the full principal in personal income — a 6,000 tax hit on a 00,000 loan for top-bracket Alberta CCPC owners in 2026. Section 80.4 also assesses imputed interest at the 3% Q2 2026 prescribed rate. Here is how to stay onside.
Do I Have to Pay 66.67% Capital Gains Tax If I Sell My Canadian Business in 2026?
No. The proposed 66.67% capital gains inclusion rate was officially cancelled on March 21, 2025. For 2026, the rate remains 50%. Combined with the $1,275,000 LCGE on QSBC shares, most Alberta CCPC owners pay an effective rate far below what the 2024 headlines implied.