
Shareholder Loans in Canada: The One-Year Rule, Interest and How to Clean Up
Shareholder loans in Canada: how s.15(2) and the one-year repayment rule work, the 3% prescribed rate for 2026, the series-of-loans trap and clean-up options.
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3 articles on corporate tax for Ontario taxpayers and business owners.

Shareholder loans in Canada: how s.15(2) and the one-year repayment rule work, the 3% prescribed rate for 2026, the series-of-loans trap and clean-up options.
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The small business deduction cuts tax on a CCPC's first $500,000 of active business income. Learn who qualifies, the grinds and Ontario's 2026 rate cut.
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Salary vs. dividends in Ontario for 2026: how RRSP room, CPP, integration, the July 2026 rate cut and the 2027 dividend credit change affect owners.
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