Decision centre
CCPC Owner Tax Planning
Move from corporate setup to owner withdrawals and reorganizations with the right CRA calculation, election and filing path.
Shareholder loan
Estimate the prescribed-rate benefit and screen the principal inclusion rule.
Open this tool → CDACapital dividend account
Build a simplified CDA balance and test a proposed T2054 election.
Open this tool → T2057Section 85 rollover
Test an elected amount and the gain deferred on a capital-property transfer.
Open this tool → BNCRA business number
Register, find, maintain or close the BN and its program accounts.
Open this tool → T2Corporation tax
Estimate CCPC tax, the small business deduction and passive-income grind.
Open this tool → Pay strategyDividend vs salary
Compare owner-manager compensation, personal tax and CPP.
Open this tool →How to use this group
Start with the transaction, not the tax result. Business registration establishes the program accounts; the corporation-tax and pay-strategy tools model recurring operations; shareholder loans, capital dividends and rollovers are separate owner-level events.
These tools are planning screens. Have a CPA or tax lawyer verify elections, minute-book resolutions, adjusted cost bases and filing dates before money or property moves.
Frequently asked questions
Which CCPC owner transactions need an election?
A section 85 rollover generally uses joint Form T2057, while a capital dividend requires Form T2054. The due dates and supporting schedules differ.
Can a shareholder borrow money from a CCPC?
Yes, but the principal may be included in income and a separate prescribed-interest benefit may apply unless the facts meet an exception.
Is a capital dividend the same as a regular dividend?
No. A valid capital dividend election can distribute a private corporation’s CDA to Canadian-resident shareholders tax-free; regular dividends are taxable.