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Optiml Feature
Advanced Planning for Business Owners
Model your full corporate structure, Trusts, Holding Companies, and Operating Companies, inside your personal financial plan.
Start Free TrialCorporate structure
Trusts, HoldCos, and OpCos in one plan
Optiml Legacy connects your personal retirement plan to the Canadian corporate structures business owners actually use. Dividends flow from Operating Companies into the Holding Company, through a Family Trust when you use one, and out to beneficiaries with the right tax treatment at each step.
Entities modeled
Trust · HoldCo · OpCo
Tax accounts tracked
GRIP · RDTOH · CDA
Estate freeze
21-year rule ready
Available on
Optiml Legacy
How the structure connects
Dividend flow upward
You & Family
Beneficiaries and personal tax returns
distributions
Family Trust
Estate freeze · 21-year rule · flow-through
dividends
Holding Company
RDTOH · GRIP · CDA tracked
OpCo
Active business income & dividends
Investments
Portfolio income inside the HoldCo
Real Estate
Income properties held corporately
Land
Vacant or development land
Private Equity
Minority stakes in private companies
Life Insurance
Corporate-owned policies · CDA credit
Cash
Corporate reserves & working capital
ALSO SUPPORTED
Stand-alone Operating Company
Personally held OpCo outside the HoldCo
Dividend optimization
Optiml decides if, when, and what type of dividends to take
Business owner planning is not just tracking a HoldCo balance. Optiml connects your corporate cash to your personal plan so distributions are intentional: whether you need money out, which year it should happen, and which dividend type is most tax-efficient for a Holding Company payout.
If
Should you take money out this year?
Optiml weighs your personal spending needs, corporate cash, required outflows, and shortfalls before recommending a distribution. If the HoldCo would go cash-negative, you are prompted to add shareholder loans instead of forcing an unhealthy dividend.
Personal after-tax income targets drive whether a corporate withdrawal is needed
Required HoldCo outflows (premiums, mortgages, contributions) are funded first
Shortfalls trigger shareholder loan prompts so the entity stays solvent
When
Which year should distributions happen?
Because your corporation sits inside your full retirement plan, Optiml shows how taking dividends earlier or later changes personal tax, lifestyle income, and estate value across every year of the projection.
Distributions are timed against your retirement spending and tax brackets
You can compare taking more now versus leaving capital inside the HoldCo to grow
Spouse ownership splits and succession years are reflected in the timing
Type
Which dividend type is most tax-efficient?
When a Holding Company issues dividends, Optiml automatically follows a tax-efficient priority so the same dollar amount hits your personal return in the best order available from your corporate tax accounts.
1. Shareholder loan repayments (tax-free return of capital)
2. Capital dividends from the CDA (tax-free with CRA election)
3. Eligible dividends up to GRIP (lower personal tax rate)
4. Non-eligible dividends for any remainder
Automatic HoldCo dividend type order
Same distribution amount. Best available tax treatment first.
Shareholder loan repayments
Tax-free return of capital to the shareholder, limited to the outstanding loan balance.
Capital dividends
Tax-free distributions from the Capital Dividend Account, subject to a CRA election.
Eligible dividends
Lower personal tax rate dividends, paid up to the General Rate Income Pool (GRIP) balance.
Non-eligible dividends
Higher personal tax rate dividends for any remaining distribution, with no GRIP limit.
HoldCo vs OpCo: Holding Company dividend types are ordered automatically for tax efficiency. Operating Company dividends are amounts you specify. Optiml then models how those OpCo dividends flow into the HoldCo and your personal plan.
Holding Company
Your corporate hub for investments and OpCos
A Holding Company sits above your operating companies and investment assets so you can manage dividends, tax accounts, and succession in one place. When money comes out, Optiml orders the dividend type for tax efficiency.
HoldCo dividend waterfall
Desired distribution
$200,000
Loan repay
$50K
Capital div
$75K
Eligible
$50K
Non-eligible
$25K
Tax accounts filling
GRIP
ERDTOH
NERDTOH
CDA
What you can hold inside
Model OpCos, income properties, land, private equity, corporate life insurance, an investment fund, and cash. Connected OpCos are treated as 100% owned corporations.
Optimized HoldCo distributions
Optiml helps decide if a distribution is needed, when it fits your plan, and which dividend type to use. Shortfalls prompt shareholder loans so the entity stays cash-flow positive.
Tax-efficient dividend priority
Shareholder loans, capital dividends, eligible dividends up to GRIP, then non-eligible dividends are applied automatically in that order.
Corporate tax accounts
RDTOH, GRIP, and CDA tracked year by year as dividends move through the structure.
Inter-corporate dividends
OpCo dividends flow up with connected-corporation Part IV and RDTOH treatment.
Passive income and outflows
Investment income, capital gains, and required outflows modeled together in one plan.
Example dividend split
Distribute $200,000 with a $50,000 shareholder loan, $75,000 CDA, and $50,000 GRIP: $50,000 loan repayment, $75,000 capital dividend, $50,000 eligible dividend, and $25,000 non-eligible dividend.
HoldCo dividend priority
Shareholder loan repayments
Tax-free return of capital to the shareholder, limited to the outstanding loan balance.
Capital dividends
Tax-free distributions from the Capital Dividend Account, subject to a CRA election.
Eligible dividends
Lower personal tax rate dividends, paid up to the General Rate Income Pool (GRIP) balance.
Non-eligible dividends
Higher personal tax rate dividends for any remaining distribution, with no GRIP limit.
GRIP
General Rate Income Pool
Tracks income taxed at the general corporate rate and sets how much you can pay as eligible dividends.
ERDTOH
Eligible RDTOH
Holds refundable Part IV tax on eligible dividends. Recovered when the corporation pays eligible dividends.
NERDTOH
Non-Eligible RDTOH
Holds refundable tax on non-eligible dividends and passive investment income (ART).
CDA
Capital Dividend Account
Accumulates tax-free amounts such as the non-taxable half of capital gains and life insurance death benefits.
Operating Company
Active business income inside your plan
An Operating Company models active business revenue, corporate investments, and the dividends you plan to issue. You set the amounts. Optiml models the impact.
Operating Company value
Business Value
Active operations
$800K
Investment Fund
Corporate portfolio
$150K
Cash Account
Working capital
$50K
Planned share sale
$500,000 proceeds
Capital gain
$465,000
LCGE eligible
QSBC shares
Three components, one value
Each OpCo tracks business value, an investment fund, and a cash account. Together they drive corporate value, tax accounts, and estate outcomes.
Sale and succession ready
Plan a future share sale with cost base, proceeds, selling costs, and LCGE eligibility for QSBC shares. Spouse ownership and succession are tracked for personally held OpCos.
Business, investments, and cash
Active operations, corporate portfolios, and reserves modeled as separate components.
GRIP, RDTOH, and CDA
Dividend capacity and refundable tax accounts stay aligned with Canadian corporate rules.
LCGE / QSBC sale planning
Model a business sale and see Lifetime Capital Gains Exemption eligibility when shares qualify.
Personal or HoldCo ownership
Dividends and sale proceeds follow the correct tax path for either ownership structure.
What OpCos cannot hold
Operating Companies cannot hold life insurance or physical properties. Those assets belong in a Holding Company, which is how Optiml structures multi-tier plans.
Trusts & Estate Freeze
Transfer growth to the next generation with control
Model a Family Trust for an estate freeze and 21-year rule planning, or a Joint Partner Trust for spousal rollover while a spouse is alive.
Estate freeze: growth to the Trust
Growth to Trust
+$1.5M
Frozen preferred
Trust growth
$2.0M
2020
$2.4M
2022
$3.0M
2024
$3.5M
2025
Owner (preferred)
$2.0M frozen
Trust (common)
$1.5M growth
How an estate freeze works
The owner exchanges common shares for fixed-value preferred shares. The Trust takes new common shares so future HoldCo growth accrues to beneficiaries.
Family Trust vs Joint Partner Trust
Family Trusts face the 21-year rule with automatic refreeze modeling. Joint Partner Trusts roll over at first death and calculate terminal tax at the second death.
Dividend flow-through
When a Trust owns HoldCo shares, dividends pass to the Trust and are distributed to beneficiaries, who report the income personally.
Preferred share valuation locks
Freeze today's HoldCo value for the original owner while growth moves to the Trust.
21-year refreeze modeling
Anniversary dates and refreeze events are projected so the rule is never a surprise.
Spousal trust treatment
Rollover at first death and second-death deemed disposition with terminal tax.
HoldCo to Trust to family
Dividend flow-through is modeled from the Holding Company through the Trust to beneficiaries.
Estate freeze growth example
Freeze a HoldCo at $2,000,000 in 2020. By 2025 it is worth $3,500,000. The owner's frozen preferred value stays $2,000,000, while $1,500,000 of growth sits with the Trust for beneficiaries.
21-year refreeze timeline
2000
Original freeze
Preferred value locked
→
2021
First refreeze
21-year anniversary
→
2042
Second refreeze
Next 21-year cycle
Is this feature right for you?
Perfect Fit
Designed for incorporated owners and professionals
Incorporated business owners who need HoldCos and OpCos in their retirement plan
Incorporated professionals such as doctors, dentists, and lawyers planning around a corporation
Family businesses planning succession through a Family Trust or estate freeze
Couples using a Joint Partner Trust for spousal rollover and second-death planning
Owners preparing to sell a business and wanting to model LCGE and after-tax proceeds
May Not Be Right If...
This feature may not be for you
You only hold personal registered and non-registered accounts with no corporate structure
You need bookkeeping, payroll, or day-to-day business operations software
You want advice on forming a corporation or drafting trust documents (Optiml models the plan; your advisors handle the legal setup)
FAQ
Business owner planning questions
Optiml Legacy
Built for business owners
Trusts, Holding Companies, Operating Companies, and everything those structures hold are available on the Legacy plan, on top of everything in Pro+.
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