ONTARIO CORPORATE TAX PRACTICE

Strategic T2 Corporate Taxation & Restructuring in Mississauga & GTA

We eliminate tax inefficiencies, protect corporate assets via Section 85 rollovers, optimize RDTOH/GRIP balances, and maintain strict CRA compliance for Canadian Private Corporations (CCPCs).

Call Direct: +1-647-326-2249 Strict Confidentiality & NDA Protection

Request T2 Tax Assessment

Direct consultation with Senior Ontario Licensed CPA.

T2 Tax Assessment (#4)

Corporate Tax Engineering & CRA Compliance

Engineered under the Canadian Income Tax Act (ITA) for maximum capital retention.

T2 Corporate Tax & SBD Optimization

Full preparation and T2 electronic filing. We actively manage the $500,000 Small Business Deduction (SBD) threshold, monitoring AAII (Adjusted Aggregate Investment Income) grind-down rules to preserve the preferred 12.2% combined Ontario rate.

Section 85 Tax-Deferred Rollovers

Execute Section 85(1) asset transfers into Holding Companies (HoldCo) to defer capital gains. We structure elected amounts, PUC (Paid-Up Capital), and debt/share consideration to insulate operating assets from creditor exposure.

Remuneration & RDTOH Modeling

Data-driven salary vs. dividend extraction strategies. We balance personal marginal tax brackets, CPP maximums, and trigger dividend refunds via nRDTOH and eRDTOH accounts to optimize total corporate cash flow.

E-E-A-T TECHNICAL FRAMEWORK

Corporate Remuneration Analysis Matrix

Strategic Factor Salary / Executive Bonus Path Eligible / Non-Eligible Dividend Path
Corporate Tax Deductibility Fully deductible operating expense against corporate taxable income. Non-deductible; distributed from after-tax net earnings.
CPP & RRSP Impact Generates 18% RRSP room (up to statutory cap) & requires CPP contributions. Zero RRSP room generated; completely exempt from CPP obligations.
Refundable Tax Mechanism N/A (Does not trigger dividend refunds). Triggers RDTOH tax refund to corporation at $1 refund per $2.61 dividend paid.
Primary CPA Use Case Active owner-operators requiring predictable personal income and RRSP expansion. Holding companies or shareholders targeting tax-efficient passive distribution.