Corporate & Self-Employed

Compare business cash flow with the amounts an owner can use personally.

Directory open. Calculators in development. The links below connect published topic directories. Calculator pages are linked below and clearly marked as in development until their working tools are ready.

What this directory covers

A business decision can affect the company, its shareholders and the timing of tax. Revenue, profit, retained corporate cash and personal after-tax income are different quantities. Comparing a salary with a dividend, for example, requires more context than a single headline rate.

Information to gather

Collect the business structure, ownership, fiscal period, income sources, expenses and the owner’s intended withdrawals. Where a question involves a corporate tax account or an election, use actual records instead of treating an estimate as the balance available for a legal distribution.

  • Business structure and ownership
  • Fiscal period and relevant province
  • Active, investment and other income
  • Expenses and existing tax-account records
  • Planned owner withdrawals and timing

Important boundaries and next steps

Business structures, related entities, losses and distributions can have consequences beyond the supported calculation. A model is preparation for a conversation with a qualified professional. Use personal tax for the household side and cross-border tax when another country is involved.

Planned calculators

The pages below are published placeholders for navigation. Their calculators are still in development; none currently provides a working calculation.

Official reference points

Start with the authority responsible for the rule or program. Verify the exact jurisdiction and effective date; a general reference does not establish eligibility or a numerical result.

Related directories

For general Canadian financial education. This directory does not provide individualized tax, accounting, legal, mortgage, investment or insurance advice. Sources do not endorse this website. Verify important details with the relevant authority and a qualified professional before acting.