Planning Concepts & Frameworks
Breakdowns of specific strategies like Corporate Par, CDA, and IFA, explaining how they work in practice.
Retained Earnings Structuring
Retained earnings structuring is a balance sheet discipline within private corporations. It aligns accumulated corporate capital with tax exposure, liquidity needs, and long-term shareholder objectives.
Corporate-Owned Life Insurance
Corporate-owned life insurance is a structural capital instrument. It repositions retained earnings to address tax exposure, liquidity timing, and long-term capital continuity within a private corporation. Its value lies in structural alignment — not performance.
Capital Dividend Account (CDA)
The Capital Dividend Account (CDA) is a statutory notional tax account for Canadian private corporations. It permits the tax-free distribution of certain non-taxable capital amounts to shareholders. CDA does not create value. It enables the structured release of capital under defined tax rules.