Owner-Manager Tax & Estate Planning in Canada: 7 Case Studies with Worked Solutions (2026 Edition)

Seven Canadian corporate owner-manager tax and estate planning case studies, each with a fully worked solution. Built for accountants who want to move from compliance to confident planning. Current to September 25, 2026.

Why practitioners buy it

• Real 2026 numbers: full federal and Ontario calculations, including the July 2026 Ontario small business rate cut and the 2027 dividend tax credit change.
• Worked solutions, not just questions: every step shown, with the rule behind it.
• Reviewer-level commentary: the traps and alternatives a senior would flag.
• Primary sources: Income Tax Act sections and CRA references for every case.

The seven cases

1. Salary vs. dividend after the 2026 Ontario changes
2. Setting the salary floor: CPP, RRSP room and CNIL
3. Tax on split income (TOSI) across a family
4. The passive income grind and the GRIP offset
5. Estate freeze with a family trust
6. Double tax at death: 164(6) loss carryback vs. pipeline
7. Salary vs. management fees: the real difference

Plus 2026 reference tables, an annual planning checklist and a source list.

Who it's for

Accountants and tax preparers moving into owner-manager planning, senior staff preparing for review roles, CPA candidates, and firm owners who need ready-made staff training.

Details

• 26-page PDF, instant download
• Calculations use Ontario rates; the rules and concepts apply across Canada
• Licensed for personal use and internal training within your own firm
• Written by BFC Tax Academy, the training arm of BFC Tax Accountants Inc., Barrie, Ontario

Educational material for professionals, not tax advice. Confirm figures against primary sources before advising clients.