BFC Tax Academy · 2026 Edition

Owner-manager tax & estate planning, worked out step by step.

Seven realistic Canadian case studies with fully worked solutions, reviewer-level commentary and Income Tax Act references. Built for accountants moving from compliance to confident planning.

Get the 2026 Edition → See what's inside
Current to September 25, 2026 Instant PDF download Team licence included
Owner-Manager Tax and Estate Planning in Canada workbook cover, 2026 Edition
7 casesfully worked, 26 pages
Real 2026 numbersFederal and Ontario rates, including the July 2026 small business rate cut
Worked solutionsEvery step shown, with the rule behind it
Primary sourcesIncome Tax Act sections and CRA references
Practitioner-writtenFrom a CCPC-focused practice in Ontario
Why this workbook

Most tax training teaches the return. Clients pay for the plan.

Textbooks explain the rules. Courses walk through software. Very little shows you how a senior practitioner actually thinks through an owner-manager file, from the remuneration mix to the post-mortem plan. That is the gap this workbook fills.

  • Decide salary vs. dividends after the 2026 Ontario changes, with the numbers to back it up
  • Spot TOSI exposure across a family before it becomes a reassessment
  • Explain the passive income grind and when it actually costs the client
  • Structure an estate freeze and model LCGE crystallization with AMT
  • Compare the 164(6) loss carryback and the pipeline for a client's estate
  • Answer the 'should I pay myself management fees?' question with full calculations
What's inside

Seven cases drawn from real owner-manager files

Each case can be worked on its own. Together they cover the annual planning cycle through to estate planning.

CASE 1

Salary or dividend after the 2026 Ontario changes

Prorated corporate rates, the 2027 dividend tax credit cut and accrued bonuses.

CASE 2

Setting the salary floor

CPP1 and CPP2 costs, RRSP room and the CNIL trap for a future LCGE claim.

CASE 3

Tax on split income across a family

Excluded business, excluded shares, the age 18–24 rules and reasonable salaries.

CASE 4

The passive income grind and the GRIP offset

AAII, the federal business limit and why Ontario owners may come out ahead.

CASE 5

Estate freeze with a family trust

Section 86 vs. 85, crystallization and AMT, corporate attribution and the 21-year rule.

CASE 6

Double tax at death

The 164(6) loss carryback vs. the pipeline, plus probate savings with a secondary will.

CASE 7

Salary vs. management fees

Full 2026 calculations, HST and quick method effects, and employee vs. contractor tests.

PLUS

Reference tables, checklist & sources

2026 rate tables, an annual owner-manager planning checklist and a primary source list.

How every case works

Built like a real file review

FactsWhat the client actually gives you, traps included
RequiredThe questions a senior or partner would assign
SolutionStep-by-step calculations with the rule behind each one
CommentaryAlternatives and what a reviewer would flag
ReferencesIncome Tax Act sections and official sources
Look inside

Sample pages

Sample page: table of contents
Contents: seven cases, tables, checklist and sources
Sample page: Case 1 facts and questions
Every case opens with client facts and assigned questions
Sample page: Case 7 salary vs. management fees results
Full federal and Ontario calculations, not rough estimates
Who it's for

For practitioners who want to advise, not just file

Accountants & preparersMoving from T1/T2 compliance into owner-manager planning
Senior staffPreparing for review roles and client-facing planning work
CPA candidatesPractical context for integration, TOSI and estate topics
Firm ownersReady-made training material for your team, licence included
Workbook cover
Volume 1 · 2026 Edition

Owner-Manager Tax & Estate Planning in Canada

$69CAD · one-time purchase
  • 7 case studies with fully worked solutions
  • 2026 federal and Ontario reference tables
  • Annual owner-manager planning checklist
  • Licence for personal use and internal firm training
Get instant access →

26-page PDF · Instant download · GST/HST calculated at checkout

BFC
About the author

BFC Tax Academy is the training arm of BFC Tax Accountants Inc., a Barrie, Ontario practice focused on Canadian-controlled private corporations, owner-managers and their families. Our workbooks come from nearly a decade of hands-on planning work, and every figure is checked against the Income Tax Act, CRA and provincial sources.

Learn more about BFC Tax Academy →

Tax planning insights

Latest from the blog

Salary or Dividend in Ontario After the 2026 Changes

Salary or Dividend in Ontario After the 2026 Changes

Ontario's July 2026 small business rate cut and the January 2027 dividend tax credit reduction tip the balance slightly toward salary at the top...

Read article →

View all insights →

Questions

Frequently asked

How do I receive the workbook?

Your PDF is available to download immediately after checkout, and a download link is emailed to you.

Does it cover provinces other than Ontario?

Calculations use Ontario rates. The federal rules, planning concepts and techniques apply across Canada.

Can I share it with my team?

Yes, for internal training within your own firm. Public sharing and resale are not permitted.

How current is the content?

This edition is current to September 25, 2026. Always confirm figures against primary sources before relying on them.

Is this tax advice?

No. It is educational material for professionals and does not create a professional relationship with BFC Tax Accountants Inc.

See all FAQs →

Advise with confidence on your next owner-manager file

Seven worked cases, real 2026 numbers and the commentary a senior reviewer would give you.

Get the 2026 Edition →
BFC Tax Academy materials are educational resources for professionals and do not constitute tax, legal or financial advice.