If you own a Canadian corporation and nobody has ever walked you through how Canadian corporate tax actually works, start here. This is the foundation for everything else on corporate tax planning.

In this deep dive I explain how Canadian-controlled private corporations are taxed: the small business rate, the general rate and the much higher rate on investment income. I cover what integration is and why it matters, and the four notional accounts (CDA, GRIP and the two RDTOH accounts) that decide how much tax you really pay when money comes out of your company. All examples use Ontario rates from the 2026 budget.

Read the full write-up: https://businessownerfp.ca/episodes/c...