TOSI in 2026: How Income-Splitting Constraints Shape Your Family-Compensation Strategy
Three Families, One Question Sarah’s spouse helps with the bookkeeping about ten hours a week. David’s adult son works full-time on the warehouse floor of…
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 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.