Читать книгу Kickstart Your Corporation - Andrew Feindel - Страница 2
ОглавлениеTable of Contents
1 Cover
4 Introduction: The Value of a Coach
5 Chapter 1: Incorporation 101 Why Incorporate? What Does It Cost to Incorporate? What's the Process to Incorporate? When Does It Not Make Sense to Incorporate? How Does Purchasing a Home Fit into My Incorporation Timeline? Can I Purchase My Principal Residence through My Corporation? What about Shareholder Loans? Does a Professional Corporation Give Me Creditor Protection? How Could I “Supercharge” My Charitable Donation? What Is the Lifetime Capital Gains Exemption (LCGE)? Now That I Have Incorporated, Can I Deduct My Golf Membership Fees? What Do I Do with My Corporation When I Retire? Real-Life Case Example of Restructuring Shares Notes
6 Chapter 2: The Compensation Decision: Salary or Dividends? Understanding the Roots of the Compensation Question Salary as Compensation Dividends as Compensation Do You Want to Put Your Savings in an RRSP or in Your Corporation? Do We Want to Participate in the Canadian Pension Plan (CPP)? Do We Have Investments Inside the Corporation? What Are Some Exceptions to these Rules? Notes
7 Chapter 3: Investing Inside Your Corporation Can I Invest through My Corporation? New Passive Income Tax Rules Reminder: Asset Allocation Still Matters What Are Corporate-Class Investments? The Power of Tax-Deferred Compounding Note
8 Chapter 4: Valuing Permanent Insurance on the Holistic Corporate Balance Sheet A Review of the Basics—Permanent Life Insurance as Tax Arbitrage The Benefits of Corporate-Owned Permanent Life Insurance A Real-World Example: My Plan in Action Understanding the Criticisms of Corporate-Held Permanent Life Insurance
9 Chapter 5: Risk Management A Careful Examination The Way We Think About Insurance Wealth Insurance Risk Insurance (Life and Disability Insurance) Critical Illness Insurance Long-Term Care Insurance
10 Chapter 6: Borrowing to Invest What Is Leverage? Who Are Good Candidates for Using Leverage? Enhancing Returns in the Corporation with Leverage Strategic Prudent Leverage: Timing Building a Non-Registered Portfolio Make Your Mortgage Interest Tax-Deductible Investments That Use Leverage When Does Leveraging Go Bad? Note
11 Chapter 7: Investing: Active or Passive? What Is Active Investing and What Is Passive Investing? Understanding Investment Trends A Deep Dive into Passive Management Diving into Active Management Wrapping Up the Debate Notes
12 Chapter 8: The Role of Trusts in Your Financial Plan Speaking the Language of Trusts Trust Concepts Inter Vivos Trusts Discretionary Investment Trust for Grandchildren Bearer Trusts Inter Vivos Cottage Trust Testamentary Trusts Spousal Trust
13 Chapter 9: Alternative Investment Strategies Capital Gains Strip Individual Pension Plans (IPP and PPP) Retirement Compensation Arrangements Investing in Watches: Can I Buy My Rolex through the Corporation? Art: Can I Buy My Pablo Picasso Painting through the Corporation? Private Health Services Plans Health Spending Accounts Notes
14 Chapter 10: Pulling It All Together: Your Financial Plan The Value of a Financial Plan Plan Analysis Synopsis Private Corporation Synopsis Net Worth Statement Net Worth Timeline Net Worth Outlook Cash Flow Outlook Retirement Cash Flow Timeline Retirement Need and Investable Assets Detailed Estate Analysis
15 Utilizing Tax-Efficient Strategies Recommendations Cash Flow Outlook Net Worth Timeline Net Worth Outlook Retirement Cash Flow Timeline Retirement Need and Investable Assets Detailed Estate Analysis
16 Closing Thoughts: Your Next Steps
17 Index
List of Tables
1 Chapter 2Table 2.1 Ontario Scenario 1: Corporation's Income $500,000, $150,000 Salary,...Table 2.2 Ontario Scenario 2: Corporation's Income $500,000, $67,037 Dividend...Table 2.3 Ontario Scenario 1: Corporation's Income $500,000, $150,000 ...Table 2.4 Ontario Scenario 2: Corporation's Income $500,000, $105,800 Dividen...Table 2.5 Combined 2020 Federal and Provincial Tax Rates in Ontario
2 Chapter 4Table 4.1 My Real-World Example: Projected Death BenefitTable 4.2 My Real-World Example: Projected Death Benefit with Dividend Paymen...Table 4.3 My Real-World Example: Rate of Return on Cash Surrender ValueTable 4.4 My Real-World Example: Rate of Return on Estate Value
3 Chapter 5Table 5.1 Cash Value and Death Benefit
4 Chapter 6Table 6.1 How Leverage Impacts Effective ReturnsTable 6.2 Enhancing Returns in the Corporation with Leverage: Two ScenariosTable 6.3 How Do Leveraged ETFs Work?
5 Chapter 7Table 7.1 The Impact of FeesTable 7.2 SPIVA: Percentage of Funds Underperforming the IndexTable 7.3 SPIVA: Equal-Weighted Fund ReturnsTable 7.4 SPIVA: Asset-Weighted Fund Returns
6 Chapter 8Table 8.1 Estate Trust Tax Savings: The first three yearsTable 8.2 Estate Trust Tax Savings: After three years
7 Chapter 9Table 9.1 Tax-Advantaged Contributions: IPP versus RRSPTable 9.2 Countries with Tax Treaties with CanadaTable 9.3 Is Your Watch a Good Investment?
8 Chapter 10Table 10.1 How Many Years Will the Money Last?Table 10.2 How Much Do I Need for a 30-Year Retirement?
List of Illustrations
1 Chapter 2Figure 2.1 After-Tax Investment Income: RRSP versus Corporate Investing
Pages
1 iii
2 iv
3 v
4 xvii
5 xviii
6 xix
7 xx
8 xxi
9 xxii
10 1
11 2
12 3
13 4
14 5
15 6
16 7
17 8
18 9
19 10
20 11
21 12
22 13
23 14
24 15
25 16
26 17
27 18
28 19
29 20
30 21
31 22
32 23
33 24
34 25
35 26
36 27
37 28
38 29
39 30
40 31
41 32
42 33
43 34
44 35
45 36
46 37
47 38
48 39
49 40
50 41
51 42
52 43
53 44
54 45
55 46
56 47
57 48
58 49
59 50
60 51
61 52
62 53
63 54
64 55
65 56
66 57
67 58
68 59
69 60
70 61
71 62
72 63
73 64
74 65
75 66
76 67
77 68
78 69
79 70
80 71
81 72
82 73
83 74
84 75
85 76
86 77
87 78
88 79
89 80
90 81
91 82
92 83
93 84
94 85
95 86
96 87
97 88
98 89
99 90
100 91
101 92
102 93
103 94
104 95
105 96
106 97
107 98
108 99
109 100
110 101
111 102
112 103
113 104
114 105
115 106
116 107
117 108
118 109
119 110
120 111
121 112
122 113
123 115
124 116
125 117
126 118
127 119
128 120
129 121
130 122
131 123
132 124
133 125
134 126
135 127
136 128
137 129
138 130
139 131
140 132
141 133
142 134
143 135
144 136
145 137
146 138
147 139
148 140
149 141
150 142
151 143
152 144
153 145
154 146
155 147
156 148
157 149
158 150
159 151
160 152
161 153
162 154
163 155
164 156
165 157
166 158
167 159
168 160
169 161
170 162
171 163
172 164
173 165
174 166
175 167
176 168
177 169
178 170
179 171
180 172
181 173
182 174
183 175
184 176
185 177
186 178
187 179
188 180
189 181
190 182
191 183
192 184
193 185
194 186
195 187
196 188
197 189
198 190
199 191
200 192
201 193
202 194
203 195
204 196
205 197
206 198
207 199
208 200
209 201
210 202
211 203
212 204
213 205
214 206
215 207
216 209
217 210
218 211
219 212
220 213
221 214
222 215
223 216
224 217
225 218
226 219
227 220
228 221
229 222
230 223
231 224
232 225
233 226
234 227
235 228
236 229
237 230
238 231
239 232
240 233
241 234
242 235
243 236
244 237
245 238
246 239
247 240
248 241
249 242
250 243
251 244
252 245
253 246
254 247
255 248
256 249
257 250
258 251
259 252
260 253
261 255
262 256
263 257
264 258
265 259
266 260
267 261
268 262
269 263
270 264
271 265
272 266
273 267
