Structural Outcomes
Case Studies
Real structural outcomes. Names and identifying details withheld to preserve confidentiality. The architecture, however, is real.
$390K
Year 1 Tax Saving
What Is the Absence of Structure Costing This Physician?
The Challenge
Ontario Medical Corp with $689K active income, Manitoba HoldCo rental AAII grinding down the SBD limit, no IPP despite 4 years of eligible T4 history, no estate freeze, and TOSI risk on HoldCo dividends to spouse. Annual family tax: $618K.
The Outcome
Full fiscal architecture delivered $390,708 in Year 1 savings including IPP past service buyback — reducing family tax from $618K to $227K. Cumulative 5-year saving: $2.06M.
$105K
Annual Tax Saving
12 Properties. 2 Corporations. Why Is This Realtor Still Overpaying?
The Challenge
Solo realtor with active PSB risk under ITA s.125(7), $240K personal rental income taxed at Manitoba's 50.4% top rate, no HoldCo, unresolved TOSI and attribution on PropCo dividends, and no IPP or estate structure.
The Outcome
Blueprint reduced annual family tax from $248K to $143K. S.85(1) rollover of 8 personal properties, PSB documentation, HoldCo incorporation, and estate freeze deployed. 5-year saving: $580K.
$54K
Annual Tax Saving
The Law Society Restricts the Shares. It Does Not Restrict the Architecture.
The Challenge
Manitoba lawyer with Law Society voting share restriction preventing direct income splitting. Spouse earning $0 from the corporation, no IPP established, dormant PropCo costing $2,500/year with zero return, and no estate plan.
The Outcome
Architecture found every dollar the rules permit: $40K spousal salary, $22K IPP deduction, optimized T4, and HoldCo surplus deferral. Annual tax from $84K to $30K. 5-year saving: $299K.
~$30K
Annual Tax Saving
Two Incomes. Three Children. Two Investment Properties. No Structure.
The Challenge
Household earning $310K combined as T4 employees — neither can incorporate. Two investment properties taxed at Manitoba's 50.4% top rate, no RESPs for 3 children (eldest approaching 17-year CESG deadline), no wills, no structure.
The Outcome
RESP action preserved CESG grants before eligibility expired. RRSP and spousal RRSP maximized. HoldCo and s.85(1) rollover shifted rental income from 50.4% personal to 27% corporate rate. Full estate plan in place.
~$136K
Annual Tax Saving
Your 9% Corporate Rate Is Working. Your Extraction Strategy Is Not.
The Challenge
Manitoba physician earning $429K through a medical corporation. The 9% SBD rate was working — the extraction strategy was not. No HoldCo, no IPP, spouse earning $0. Every retained dollar extracted at 50.4% with no deferral engine.
The Outcome
Four levers deployed: IPP ($45K/year + $150K–$250K past service), spousal employment with TOSI exclusion ($60K salary), HoldCo intercorporate dividend engine, and COLI for AAII protection. Annual saving: $136K.
All case studies are presented anonymously. Client identities, industries, and specific figures are withheld or modified to protect confidentiality.
Your Situation
Every Structure Starts with a Diagnostic
If any of these situations resemble yours, the right first step is a structural assessment.
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