Corporations

What this models, honestly: active business income (revenue minus expenses) taxed at real 2026 federal and provincial rates, including the small business deduction and its passive-income clawback above $50,000. It doesn't model RDTOH (refundable tax on investment income), capital dividend accounts, or inter-corporate dividend flow between linked companies yet — those are real mechanics a holding structure eventually needs, just not built here yet. When "associated" is checked, passive income is pooled across the whole group before computing the clawback (a real CRA rule — Adjusted Aggregate Investment Income is measured at the group level, not per company), and the federal $500,000 limit is split across every associated company; each company's own province's limit is shared only with other associated companies in that same province.