Section 85/86/88 rollovers, LCGE, succession planning, estate freeze, sale of business.
Subsection 55(2) recharacterizes an intercorporate dividend as a capital gain when a purpose, value-reduction, or cost-of-property trigger fires — unless safe income on hand or a 55(3) related-party exception applies. Cost computed at the current 50% inclusion rate after the March 21, 2025 cancellation of the proposed 66.67% increase.
Canada’s capital gains inclusion rate rose to two-thirds on personal gains above $250,000 and on all corporate and most trust gains, effective January 1, 2026. Here is the practical owner-manager playbook from Insight Accounting CPA Professional Corporation in Mississauga.
How a properly structured family trust can multiply the 2026 Lifetime Capital Gains Exemption across spouse and adult children — mechanics, the 24-month QSBC tests, purification, TOSI, the 21-year deemed disposition, and a $7.2M Mississauga sale case study. By Bader A. Chowdry, CPA, CA, LPA.
How to pick the best CPA in Mississauga for your small business. LPA-led. Compared vs Capex, KLCA, Source Accounting. Productized pricing $1,500-$120K.
CSRS 4200 compilation engagements (formerly Notice to Reader). What’s included, what’s not, when sufficient, $1,500-$3,500 fixed fee. CPA, CA, LPA-led.
6-phase CSRE 2400 review engagement process. Inquiry, analytical procedures, materiality, sign-off. Lender-ready in 4-6 weeks. CPA, CA, LPA-led, $8K-$25K.
Decision tree for compilation (CSRS 4200), review (CSRE 2400), and audit (CAS) engagements. Lender, regulator, shareholder thresholds. LPA-led, $1.5K-$80K.
Section 84.1 prevents converting dividends to capital gains by selling shares to related corps. Bill C-208 intergenerational exception. LPA-led tax planning.
Section 112/113 intercorporate dividends, Section 55(2) anti-avoidance, safe-income tracking. Tax-free flow between connected Canadian corps. CPA review.
Decision guide for Ontario owner-managers. When does adding a Holdco above your Opco pay back? Cost, benefits, when to skip. CPA, CA, LPA review.
WhatsApp us
CPA-led, AI-enhanced accounting for ambitious businesses across the GTA.
Insight Accounting CPA
4300 Village Centre Ct
Unit 100, Mississauga, ON
L4Z 1S2