Name: 2025 Year-End Tax Planning for Owner-Managers
Price: 119 CAD
Rating: 5 (431 reviews)

What You'll Learn

check_circleAnalyze Canada's tax integration principles.

check_circleIdentify strategies for optimal owner-manager remuneration.

check_circleGrasp key federal and provincial tax changes for 2025-2026.

check_circleUnderstand AMT implications and planning for individuals/trusts.

check_circleOptimize RDTOH accounts and manage SPD grind effectively.

check_circleImplement year-end tax planning best practices.

About This Course

This session walks through the most important year-end planning issues for Canadian owner-managers. We’ll review 2025–2026 corporate and personal tax rate changes, integration outcomes across Canada, and how under or over-integration affects planning. We’ll break down the AMT regime, including impacts on capital gains, trusts, deductions, and credits. We’ll also review RDTOH, GRIP, CDA, and other key corporate tax balances, along with strategic opportunities around salaries, dividends, investment income, and AAII. Finally, we’ll highlight upcoming deadlines and practical year-end planning strategies.

Key topics discussed:

Integration principles & tax rate differences across provinces
Key 2025–2026 federal and provincial tax rate changes
How NERDTOH & ERDTOH work - and how to optimize them
AAII and its impact on the Small Business Deduction
Strategies to reduce or avoid the SBD grind
Salary vs. dividends vs. capital gains: choosing the right mix
Practical year-end planning strategies for owner-managers
CDA rules, planning opportunities & updated reporting
AMT changes and their impact on capital gains & trusts
Tax-efficient charitable giving: cash vs. securities, CDA, AMT impacts

Your Instructors

Jay Goodis

Co-founder and CEO of Tax Templates Inc., CPA, CA - CPA Canada

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star2,787 reviews

Jay is the co-founder and CEO of Tax Templates Inc. He has broad expertise in Canadian taxation from nearly a decade of practice in national and mid-market accounting firms. By combining his tax knowledge with proven process-building abilities, he specializes in developing tax planning and tax accounting software solutions to support Canadian professionals. His focus is on solving challenging tax needs, supporting growth and integrating efficiencies. Jay has completed the In-depth tax courses, is the former Vice President of the York District CPA Association, a former committee member of the Canadian Tax Foundation Corporate Management Tax Conference, and a former Executive with the Canadian Tax Foundation Young Practitioners Steering Committee. Jay was recognized as an emerging leader by CPA Ontario in 2018 for his contributions to the CPA profession. Jay has spoken to CPAs across the country in many forums such as the Canadian Tax Foundation, CPA Canada, CPA Ontario, CPD Formula, Luminari, AJAG, and other venues. Jay has also been invited to testify to the Standing Committee of Finance on Federal Budget consultations and invited to Parliament to provide recommendations on tax policy. Jay is currently the co-host of Canadian Tax Matters, a professional development webinar series for professionals to stay current on trending topics in tax. Jay was also the moderator of #Trending in Tax, a webinar series hosted by CPA Canada to keep advisors current on important tax issues. The series focused on recent, relevant changes to tax legislation in order to enhance awareness and knowledge of tax issues that impact Canadians.

Kim Moody, FCPA, FCA, TEP

The antithesis of the status quo, Kim is driven to innovate new and better ways to do things for the clients he serves, the advancement of the firm, and other professionals in tax. His relentless obsession with getting to know everything in the Tax Act makes him a highly sought-out resource for peers and clients. In March 2020, Kim published his first book, Making Life Less Taxing: Pay Attention To Your Taxes So You Can Pay Less Tax and Build a Strong, Smarter Canada – an Amazon bestseller in a number of categories. Kim’s primary area of expertise is tax and estate planning for owner-managers of private corporations and executives, particularly those who have entered into the tax complexities that come with being affluent. Though admittedly not one himself, Kim works with many professional athletes (a guy has got to dream after all). Kim also has expertise in trust and estate taxation and enjoys solving the complexities that arise in developing a well-thought-out estate and succession plan and dealing with testamentary taxation matters. Deciding years ago that sleep was highly overrated, Kim makes time to share his immense knowledge through writing, lecturing, teaching, and being an active, national leader in the tax profession. In 2016, he fulfilled his long-standing goal of receiving admission into law school and is currently exploring ways to fit this ambition into his busy schedule. Kim’s unique ability is being a loyal, transparent, and honest intellectual rebel who always does the right thing. His passion to lead, teach, never settle, and both seek and speak the truth aid in his contributions to the tax landscape. Kim desires to be an inspirational example for those around him to continuously grow.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.

Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

2025 Year-End Tax Planning for Owner-Managers