Browse FP 2

Chapter 6: Tax Planning Strategies

In this section

  • Tax Planning Strategies
    Learn how to legally and strategically arrange finances to reduce tax liabilities in Canada, balance short-term tactics with long-term goals, and stay compliant with CRA regulations.
  • Income Splitting
    Explore strategies and best practices for reducing a family’s overall tax burden by redistributing income among family members in lower tax brackets, including spousal RRSPs, prescribed rate loans, family trusts, and pension income splitting.
  • Tax Shelters
    Discover how tax shelters operate in Canada, from legitimate vehicles like RRSPs and flow-through shares to the CRA's rules and anti-avoidance provisions, and learn strategies for effectively evaluating their economic substance.
  • Other Tax Planning Strategies
    Explore key tax planning strategies beyond the basics of income splitting and tax shelters, including capital gains/loss planning, dividend income optimization, charitable donations, registered accounts, business incorporation, and estate freezes.

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Chapter 5: Investment Management
Chapter 7: Tax Planning Using Registered and Trust Accounts