CCPC estate planning snapshot
Estate tax with CCPC shares, made clearer.
Explore how the value and adjusted cost base of shares in a Canadian-controlled private corporation may affect a final-return tax estimate and provincial probate costs.
Separate the company from the estate
What the shares are worth, what they cost, and what may be exempt.
Your assumptions
Build your estimate.
Use approximate figures. You can change any input to compare scenarios.
Home, investments, registered accounts, and assets outside the CCPC shares.
CCPC share detail
Canadian-controlled private corporation shares are valued separately because their tax cost and eligibility for an exemption can change the estimate.
Optional capital gain amount you expect may qualify for an exemption; leave at $0 if uncertain.
Mortgages, loans, funeral costs, professional fees, and other obligations.
The estimated increase in value of assets that may be subject to a deemed disposition.
No estate administration tax up to $50,000, then approximately 1.5% above that.
This rate is applied to the taxable half of the gains for this illustration.
Canada generally does not charge a separate inheritance tax. This estimate models possible final-return tax on deemed gains, including a 50% capital-gains inclusion assumption and any CCPC exemption you enter.
Your planning snapshot
A starting point for a more informed conversation.
Total estate assets
$1,000,000
Net estate before potential tax
$900,000
CCPC capital gain before exemption
$150,000
$0 potential exemption applied
Taxable portion of CCPC gain
$75,000
50% inclusion assumption after any exemption
Taxable portion of other gains
$87,500
50% inclusion assumption
Potential final-return tax
$81,250
50% applied to taxable gains
Estimated probate / administration
$12,750
Ontario estimate: approximately 1.5% above the $50,000 threshold.
Estate after potential tax + probate
$806,000
This is an illustration based on the figures above. It does not account for every exemption, rollover, registered account rule, insurance policy, or business structure.
Read the result well
The useful part is knowing what to ask next.
Tax is not inheritance tax
Canada generally taxes the deceased person’s final return, often through deemed dispositions. What transfers to a spouse, partner, or qualifying trust can change the result.
CCPC eligibility matters
A CCPC share valuation, adjusted cost base, shareholder loans, ownership structure, and eligibility for a capital-gains exemption all need to be confirmed. A spouse rollover or corporate planning may change the result.
This calculator is for general education only and is not a share valuation, tax, legal, accounting, or investment opinion. Laws and rates change, and your actual result may be materially different. Speak with qualified professionals before acting.