CRA & Government resources
Primary sources only. Each entry links to a Government of Canada title search — titles outlive URLs — and points to the calculator that puts it to work.
The corporate return itself; where the SBD, AAII, and dividend mechanics land on paper.
Used by: Passive-Income Grind →The CRA’s own plain-language interpretations, by topic.
The CDA rules behind every tax-free capital dividend.
Used by: Salary vs Dividend Optimizer →The election that actually pays a capital dividend — and the account balance verification behind it.
Used by: Salary vs Dividend Optimizer →Shareholder-loan inclusion rules: unrepaid by the end of the corporation’s next taxation year means income.
Used by: Salary vs Dividend Optimizer →Quarterly rates for family loans; the January 30 payment deadline is unforgiving.
The exceptions that survive: excluded business, excluded shares, age 65.
Where TOSI actually bites on the personal return.
The refundable-tax mechanics behind every Retirement Compensation Arrangement.
Paragraph 20(1)(c): the four conditions every IFA rests on.
Used by: IFA Stress-Tester (coming) →Annual dollar limits and RRIF minimum factors.
Used by: IPP vs RRSP →The lifetime capital gains exemption rules and QSBC tests.
Clawback thresholds and how repayment is calculated.
Used by: CPP/OAS Deferral Optimizer →Deferral factors, applications, and your personal statement of contributions.
Used by: CPP/OAS Deferral Optimizer →Where rate and threshold changes are announced before CRA operationalizes them.
Your corporation’s balances, notices, and elections — the primary source for CDA/RDTOH/GRIP questions your CPA will verify.