Income Tax - Owner and Manager Compensation (Live Webinar)
Overview
Participants will develop a practical framework for advising owner-managers on compensation mix, comparing salary and dividends from both the corporate and shareholder perspectives, and integrating related inter-company and shareholder-level transactions. Participants will apply concepts through scenario-based examples that consider different shareholder profiles, corporate types, and planning goals to support sound, defensible recommendations.
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Applicable for
Practitioners who advise owner-managed and small-business clients on compensation and related planning.
Learning Objectives
- Compare the after-tax impacts of salary versus dividends for corporations and shareholders, and articulate trade-offs clearly.
- Select and document an appropriate compensation mix based on objectives such as cash needs, RRSP room, borrowing requirements, and benefit eligibility.
- Identify implications of dividend types (eligible, non-eligible, capital dividends) and timing considerations for salary accruals and payments.
- Advise on related items that affect owner-managers, including shareholder loans, management fees, rent, and inter-company transactions.
- Incorporate relevant case-law themes and common CRA positions when communicating planning choices and risks.
Content
- Compensation building blocks: employment income vs. property/dividend income; payroll and corporate considerations.
- Integration and tax-rate mechanics across salary and dividend choices.
- Dividend types and planning levers; salary timing and accrual strategies.
- Shareholder loan rules and practical considerations.
- Inter-company items: management fees, rents, and common small-business structures.
- Case-based planning: single, spousal, and unrelated shareholder scenarios; CCPC and non-CCPC contexts; balancing tax and personal objectives.
Course Dates & Registration
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Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients. Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
- 3.5
- CPD Hours
- 1
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Income Tax - Owner and Manager Compensation (Live Webinar)
- 3.5
- CPD Hours
- 1
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
Participants will develop a practical framework for advising owner-managers on compensation mix, comparing salary and dividends from both the corporate and shareholder perspectives, and integrating related inter-company and shareholder-level transactions. Participants will apply concepts through scenario-based examples that consider different shareholder profiles, corporate types, and planning goals to support sound, defensible recommendations.
|
|
Applicable for
Practitioners who advise owner-managed and small-business clients on compensation and related planning.
Learning Objectives
- Compare the after-tax impacts of salary versus dividends for corporations and shareholders, and articulate trade-offs clearly.
- Select and document an appropriate compensation mix based on objectives such as cash needs, RRSP room, borrowing requirements, and benefit eligibility.
- Identify implications of dividend types (eligible, non-eligible, capital dividends) and timing considerations for salary accruals and payments.
- Advise on related items that affect owner-managers, including shareholder loans, management fees, rent, and inter-company transactions.
- Incorporate relevant case-law themes and common CRA positions when communicating planning choices and risks.
Content
- Compensation building blocks: employment income vs. property/dividend income; payroll and corporate considerations.
- Integration and tax-rate mechanics across salary and dividend choices.
- Dividend types and planning levers; salary timing and accrual strategies.
- Shareholder loan rules and practical considerations.
- Inter-company items: management fees, rents, and common small-business structures.
- Case-based planning: single, spousal, and unrelated shareholder scenarios; CCPC and non-CCPC contexts; balancing tax and personal objectives.
Course Dates & Registration
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients. Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.