Lumen Wealth Advisory
Corporate Estate Planning Tool
Yiming Hu, CFA FRM
Wealth Architect & JD Candidate
同样的公司留存利润
两种截然不同的结果
Your Company's Money. Two Very Different Outcomes.
Disclaimer: This tool is for educational purposes only and does not constitute tax, legal, or investment advice.
The model is simplified — actual outcomes depend on RDTOH, CCA recapture, stop-loss (s.112(3.2)), pipeline planning, GRIP/LRIP, and individual circumstances.
Leverage multiples are approximate. Consult qualified professionals before making decisions.
40 岁
254565
$500K
$0$2.5M$5M
$500K
$0$2.5M$5M
$300K
$0$2.5M$5M
$100
$0$250K$500K
SCENARIO A
不做规划
SCENARIO B
买 COLI — 5.3x leverage
$550,018
不做规划 → 家人到手
$5,300,000
COLI → 家人到手
9.6x
差距倍数
Scenario A — Tax Breakdown
Scenario B — COLI Breakdown
Lumen Wealth Advisory
Yiming Hu, CFA FRM | Wealth Architect & JD Candidate |
sherry@lumenwealthadvisory.com |
lumenwealthadvisory.com
Ontario CCPC | Founder shares ACB = 0 | CG inclusion 50% | Eligible dividend tax ~39.34% | Corp CG tax ~25.17%
© 2026 Lumen Wealth Advisory. All rights reserved.
© 2026 Lumen Wealth Advisory. All rights reserved.