{"id":1853,"date":"2025-05-14T15:25:24","date_gmt":"2025-05-14T15:25:24","guid":{"rendered":"https:\/\/advisor.wellington-altus.ca\/evolved-wealth-advisors\/?p=1853"},"modified":"2025-05-14T15:25:24","modified_gmt":"2025-05-14T15:25:24","slug":"investing-in-a-corporation","status":"publish","type":"post","link":"https:\/\/advisor.wellington-altus.ca\/evolved-wealth-advisors\/2025\/05\/14\/investing-in-a-corporation\/","title":{"rendered":"Investing in a Corporation"},"content":{"rendered":"<div class=\"elementor-element elementor-element-576a938 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"576a938\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n<div class=\"elementor-widget-container\">\n<h1 class=\"elementor-heading-title elementor-size-default\">Investing in a Corporation<\/h1>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-8115659 elementor-widget elementor-widget-post-info\" data-id=\"8115659\" data-element_type=\"widget\" data-widget_type=\"post-info.default\">\n<div class=\"elementor-widget-container\">\n<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n<li class=\"elementor-icon-list-item elementor-repeater-item-c02e8ee elementor-inline-item\"><span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">February 23, 202<\/span><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-d25d368 elementor-widget elementor-widget-theme-post-content\" data-id=\"d25d368\" data-element_type=\"widget\" data-widget_type=\"theme-post-content.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"elementor elementor-9636\" data-elementor-type=\"wp-post\" data-elementor-id=\"9636\" data-elementor-post-type=\"post\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4388f7c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4388f7c\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-33953d9\" data-id=\"33953d9\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-088952b elementor-widget elementor-widget-text-editor\" data-id=\"088952b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p><a href=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2024\/02\/AWPG_Investing_In_A_Corporation_02_2024_Final_EN.pdf\">Download this PDF here.<\/a><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-959c0d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"959c0d2\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a8677e\" data-id=\"8a8677e\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-d77144e elementor-widget elementor-widget-text-editor\" data-id=\"d77144e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>For business owners or incorporated practitioners that generate surplus funds not required to meet personal lifestyle needs or the needs of the business or practice, the question becomes how to maximize the value of these funds? As personal marginal tax rates can be significant, does it make sense to simply invest the surplus funds within the corporation? For the purposes of this article the term \u201ccorporation\u201d is used to refer to a Canadian-controlled private corporation (CCPC).<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0dc3222 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dc3222\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-386c9b5\" data-id=\"386c9b5\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-e7e7ccd elementor-widget elementor-widget-heading\" data-id=\"e7e7ccd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div class=\"elementor-widget-container\">\n<h3 class=\"elementor-heading-title elementor-size-default\">Passive Investment Income<\/h3>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-c3f68fe elementor-widget elementor-widget-text-editor\" data-id=\"c3f68fe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>Investment income earned within a corporation that is not directly related to active business operations is considered\u00a0<strong>passive investment income<\/strong>\u00a0(investment income).<\/p>\n<p>Investment income can be grouped into the following categories:<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dbf19bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dbf19bc\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3e35188\" data-id=\"3e35188\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-1f42a0d elementor-widget elementor-widget-image\" data-id=\"1f42a0d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n<div class=\"elementor-widget-container\"><img fetchpriority=\"high\" decoding=\"async\" class=\"attachment-large size-large wp-image-9644\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2024\/02\/Passive-Investment-Income.png\" alt=\"Passive Investment Income\" width=\"508\" height=\"323\" \/><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4ac6b24 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ac6b24\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ad3b16\" data-id=\"8ad3b16\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-0b071d9 elementor-widget elementor-widget-heading\" data-id=\"0b071d9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div class=\"elementor-widget-container\">\n<h3 class=\"elementor-heading-title elementor-size-default\">Tax on Investment Income<\/h3>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-574527a elementor-widget elementor-widget-text-editor\" data-id=\"574527a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>Corporations are not subject to graduated tax rates, thus investment income is taxed at a fixed rate depending on the nature of the investment income reported.<\/p>\n<p>Investment income, except for taxable Canadian dividends, is subject to a federal tax rate of 38.67%. A portion of the federal tax (30.67%) is refundable and is added to the corporation\u2019s two respective\u00a0<strong>Refundable Dividend Tax on Hand (RDTOH)<\/strong>\u00a0accounts.<\/p>\n<p>Taxable Canadian dividends are subject to a 38.33% refundable tax rate and the entire amount is added to the corporation\u2019s RDTOH accounts.<\/p>\n<p>In both instances, the refundable tax is \u201crefunded\u201d when taxable dividends are paid by the corporation to its shareholders and a dividend refund is claimed.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f6455d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f6455d\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-cb1deb2\" data-id=\"cb1deb2\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-4fe193d elementor-widget elementor-widget-heading\" data-id=\"4fe193d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div class=\"elementor-widget-container\">\n<h3 class=\"elementor-heading-title elementor-size-default\">Concept of Integration<\/h3>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-fbcfb8f elementor-widget elementor-widget-text-editor\" data-id=\"fbcfb8f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>The goal of integration is to remove any tax preference between earning income personally, and earning income in a corporation and then paying it out to an individual via salary or dividends.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a5ebc0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a5ebc0\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b73df0e\" data-id=\"b73df0e\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-cedff0c elementor-widget elementor-widget-text-editor\" data-id=\"cedff0c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">To assist in achieving integration, there are a number of accounts and\/or tools in the Canadian income tax legislation, namely: at the corporate level, the two RDTOH accounts and the Capital Dividend Account (CDA), and for individual taxpayers the gross-up and dividend tax credit regime applied to taxable Canadian dividends received. Let\u2019s focus on the corporate accounts.<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-1ffc37e elementor-widget elementor-widget-heading\" data-id=\"1ffc37e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div class=\"elementor-widget-container\">\n<h3 class=\"elementor-heading-title elementor-size-default\">RDTOH Accounts<\/h3>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-c56f0d6 elementor-widget elementor-widget-text-editor\" data-id=\"c56f0d6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>The refundable portion of tax paid on passive investment income is added to the corporation\u2019s two RDTOH accounts, namely Eligible RDTOH (ERDTOH) and Non-eligible RDTOH (NERDTOH).<\/p>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-220c33a elementor-widget elementor-widget-text-editor\" data-id=\"220c33a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<ul>\n<li><strong>ERDTOH<\/strong>\u00a0tracks refundable taxes paid on eligible dividends received from corporations that are not connected (portfolio investments), as well as eligible dividends received from connected corporations to the extent the dividends triggered a dividend refund from the payor corporation\u2019s ERDTOH account. A dividend refund of 38.33% of the taxable dividend can be claimed against a positive ERDTOH account balance upon the payment of eligible dividends to shareholders, and<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-59a70ed elementor-widget elementor-widget-text-editor\" data-id=\"59a70ed\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<ul>\n<li><strong>NERDTOH<\/strong>\u00a0tracks refundable taxes generated on all other passive investment income earned. A dividend refund of the NERDTOH can be claimed upon payment of non-eligible dividends at a rate of 38.33% of the dividend amount to the extent there is a positive NERDTOH account balance. In the instance there is an insufficient NERDTOH account balance, but a positive ERDTOH balance exists, the ERDTOH can be utilized to obtain a dividend refund on a non-eligible dividend.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7371746 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7371746\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee7cd62\" data-id=\"ee7cd62\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-b94dd64 elementor-widget elementor-widget-heading\" data-id=\"b94dd64\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div class=\"elementor-widget-container\">\n<h3 class=\"elementor-heading-title elementor-size-default\">Capital Dividend Account (CDA)<\/h3>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-85e103a elementor-widget elementor-widget-text-editor\" data-id=\"85e103a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>Another corporate tax account that business owners should be acquainted with is the\u00a0<strong>Capital Dividend Account (CDA).<\/strong>\u00a0The CDA tracks non-taxable receipts, including the 50% portion of capital gains, along with life insurance and capital dividends received. A positive CDA balance can be paid out to shareholders tax-free as a capital dividend. The CDA balance is reduced by 50% of capital losses, and by capital dividends paid out.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-422d950 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"422d950\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-53c8fea\" data-id=\"53c8fea\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-a08c5f6 elementor-widget elementor-widget-heading\" data-id=\"a08c5f6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div class=\"elementor-widget-container\">\n<h2 class=\"elementor-heading-title elementor-size-default\">Tax Implications by Investment Type<\/h2>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-07a581e elementor-widget elementor-widget-text-editor\" data-id=\"07a581e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>Similar to personal income tax, the tax treatment of investment income varies by type. The table below provides an example of how investment income is taxed in the corporation and recorded in the RDTOH and CDA accounts.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54c20af elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54c20af\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fcf5480\" data-id=\"fcf5480\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-7e9eb3e elementor-widget elementor-widget-image\" data-id=\"7e9eb3e\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n<div class=\"elementor-widget-container\"><a href=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2024\/02\/Taxation-of-Investment-Income-with-a-Corporation.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Taxation of Investment Income with a Corporation\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6OTY1NywidXJsIjoiaHR0cHM6XC9cL3dlbGxpbmd0b24tYWx0dXMuY2FcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjRcLzAyXC9UYXhhdGlvbi1vZi1JbnZlc3RtZW50LUluY29tZS13aXRoLWEtQ29ycG9yYXRpb24ucG5nIn0%3D\"><img decoding=\"async\" class=\"attachment-full size-full wp-image-9657\" src=\"https:\/\/wellington-altus.ca\/wp-content\/uploads\/2024\/02\/Taxation-of-Investment-Income-with-a-Corporation.png\" alt=\"Taxation of Investment Income with a Corporation\" width=\"508\" height=\"566\" \/><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2cc41f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2cc41f9\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67bef37\" data-id=\"67bef37\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-d360a8c elementor-widget elementor-widget-text-editor\" data-id=\"d360a8c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p><em>*Assumes provincial\/territorial corporate tax rate of 12% applied to interest, dividends and taxable capital gains.<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0ebb2f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0ebb2f0\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-04171de\" data-id=\"04171de\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-a3b1f55 elementor-widget elementor-widget-heading\" data-id=\"a3b1f55\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div class=\"elementor-widget-container\">\n<h2 class=\"elementor-heading-title elementor-size-default\">Small Business Deduction Reduction<\/h2>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-e0ada28 elementor-widget elementor-widget-text-editor\" data-id=\"e0ada28\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>Active business income (ABI) earned within a corporation is subject to a federal tax of 15%. The small business deduction (SBD) reduces CCPCs\u2019 federal corporate tax rate to 9% on the first $500,000 of ABI.<\/p>\n<p>New rules on investment income earned in the corporation were introduced in 2019. These rules phase-out the SBD for corporations that earn more than $50,000 of passive investment income in the preceding year. The SBD is reduced by $5 for every $1 of passive investment income above $50,000 and is fully eliminated where investment income earned in the preceding year exceeds $150,000.<\/p>\n<p><em>Business owners who anticipate passive investment income in excess of $50,000 across their corporate structure should discuss strategies to preserve the SBD with their tax and wealth advisors.<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e09552a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e09552a\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e9b321d\" data-id=\"e9b321d\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-674384d elementor-widget elementor-widget-heading\" data-id=\"674384d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n<div class=\"elementor-widget-container\">\n<h2 class=\"elementor-heading-title elementor-size-default\">Advantage or Disadvantage?<\/h2>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-b7b7127 elementor-widget elementor-widget-text-editor\" data-id=\"b7b7127\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>The taxation of investment income within the corporation is designed to eliminate any potential advantage versus investing personally. This aligns with the goal of integration between the corporate and personal income tax regimes.<\/p>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-7309882 elementor-widget elementor-widget-text-editor\" data-id=\"7309882\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>Integration, however, is rarely perfect. Whether investing in the corporation is advantageous (or disadvantageous) will depend upon several factors, including the personal marginal tax rate of the business owner, corporate tax rates, access to the SBD, net income and the provincial or territorial jurisdiction in which the shareholder and corporation are located.<\/p>\n<\/div>\n<\/div>\n<div class=\"elementor-element elementor-element-0f88220 elementor-widget elementor-widget-text-editor\" data-id=\"0f88220\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>To see how integration works in your jurisdiction, consult the Wellington-Altus Personal and Corporate Tax Integration Reference Cards.<\/p>\n<p>To discuss whether to invest surplus funds within your corporation or withdraw and invest personally, it is recommended you consult a qualified tax and\/or wealth advisor.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>Check out the rest of our Wealth Planning articles &#8211; <a href=\"https:\/\/advisor.wellington-altus.ca\/evolved-wealth-advisors\/newsroom\/\">Here<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investing in a Corporation February 23, 202 Download this PDF here. For business owners or incorporated practitioners that generate surplus funds not required to meet personal lifestyle needs or the needs of the business or practice, the question becomes how to maximize the value of these funds? As personal marginal tax rates can be significant, [&hellip;]<\/p>\n","protected":false},"author":248,"featured_media":1854,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_oasis_is_in_workflow":0,"_oasis_original":0,"_oasis_task_priority":"","_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-1853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wealth-planning"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Investing in a Corporation - Evolved Wealth Advisors<\/title>\n<meta name=\"description\" content=\"Maximize surplus funds by investing in a corporation\u2014strategies for business owners to grow wealth efficiently.\" \/>\n<meta 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