Doug Carroll

For the most commonly accessed articles, click on a section title below to expand into an alphabetical list of hyperlinked material.

⇒ FINANCIAL PLANNING

01–Baby bump – EI assistance for expecting parents
02–Budget building blocks
03–Building your emergency fund
04–Caution using a HELOC to supplement living expenses
05–FHSA – First home savings account
06–Five ways to weather your way through your debt
07–Hidden costs of recreational property
08–Home…free? – Tax and the principal residence exemption
09–Homebuyer tax breaks
10– Journey into financial planning
11– Journey into financial planning – Progress tracksheet
12– Mental money math with the Rule of 72 (and its cousins)
13– Money for your matrimony
14– Planning personal finances is a lot like training a puppy
15– RESP – Registered education savings plan
16– RESP withdrawal rules and strategies
17– Three questions to help you find the right financial advisor
18– US and other foreign recreational properties
19– US estate tax & estate returns – For Canadians
20– US pension transfer to a Canadian RRSP?
21– US persons holding Canadian registered plans
22– US PFIC rules for Americans holding Canadian mutual funds
23– US real estate for Canadians
24– US substantial presence test for Canadians, especially snowbirds
25– US W-8BEN limits withholding tax on US income
26– Work interrupted – Severance planning options.

⇒ RETIREMENT PLANNING

01– Chess and retirement decumulation
02– Commuting a pension – The why, when and how
03– CPP – Canada pension plan
04– CPP premium increases through 2025 and beyond
05– Downsizing in retirement – Making it work for you
06– Five tax drivers of RRSPs
07– IPP An individual pension plan for business owners
08– IPP/pension suitability scorecard
09– OAS – Old age security
10– RRIF – Registered retirement income fund
11– RRSP – Registered retirement savings plan
12– RRSP–TFSA concepts & coordination
13– Smart use of RRSP loans
14– Spousal RRSP strategies
15– TFSA – Tax-free savings account
16– TFSA room indexing – Anticipating the acceleration
17– TFSA shuttle, channeling the Harlem Shuffle
18– When to begin your CPP retirement pension

⇒ INVESTMENT PLANNING

01– Business corporation and shareholder taxation
02– Canadian dividends provide investors tax-efficiency
03– Capital gains taxation – Deferred, preferred and more
04– Capital losses, tax loss harvesting, and the superficial loss rules
05– Corporate investment portfolios – Opportunities and obstacles
06– Deducting investment loan interest
07– Deducting mutual fund investment counsel fees
08– Dividend sprinkling with family, and its limits under TOSI
09– Four pillars of investment tax planning
10– Interest equivalency for comparing investment returns
11– Investment accounts – Comparative features & figures 2026
12– Markets & emotions, from FOMO to FOBIA
13– Mutual fund distributions
14– Mutual fund mergers
15– Mutual fund trusts and mutual fund corporations
16– Rebalancing a portfolio – Is doing nothing … doing something?
17– Robo-advisors – A lesson from medical symptom checkers
18– SWPs – Systematic withdrawal plans
19– When does corporate cash become investible
20– Why women might choose to save & invest differently
21– Your business succession in 49 questions

⇒ INSURANCE PLANNING

01– Business and life insurance
02– Family farm succession
03– Insurance and your child
04– No charge for mom – Are you insure about that?
05– Personal wealth protection with insurance
06– iTips – Illustrated Tax & Insurance Planning Scenarios
Personal Protective
● PP1 – Income continuity
● PP2 –Disability bridge fund
● PP3 –Critical illness cash infusion
● PP4 –Capital gains protector
● PP5 –Estate boost
Personal Strategic
● PS1 –Insured annuity
● PS2 –Cascading cash value
● PS3 –Charitable giving
● PS4 –Insured retirement supplement
● PS5 –Immediate financing arrangement
Business Protective
● BP1 –Key person protection
● BP2 –Buy-sell funding
● BP3 –Estate freeze
Business Strategic
● BS1 –Corporate estate boost
● BS2 –Corporate insured annuity
● BS3 –Corporate Immediate financing

⇒ TAX PLANNING

01– 2026 personal wealth & tax reference card
AB BC MB NB NL NS ON PE QSK
02– 2026 corporate-personal business tax reference card
03– 2026 corporate-personal investment tax illustrator
04– Estate freeze – Putting tax on ice
05– Estate freezing in an economic downturn?
06– Federal Budget 2025
07– Fifty tax-filing tips for your income tax return
08– Spouse and family income splitting
09– Twelve things to do with your tax refund
10– Year-end tax tips – 2025 edition

⇒ ESTATE PLANNING

01– Alter ego and joint partner trusts
02– Attorneys and registered plan beneficiary designations
03– Charities’ investment portfolios
04– Demystifying family trusts
05– Disability income support and tax benefits
06– Disability needs planning using trusts
07– Disability public assistance – Ontario ODSP
08– Donating RRSP/RRIF to charity
09– Donating securities in-kind to charity
10– Estate planning to estate do-ing
11– Estate pre-planning worksheet
12– Executor of an estate – Naming one, being one
13– Four tax strategies for your charitable donation buck
14– Gifting – A pre-estate transfer alternative
15– Intestacy? For those you love, make a Will
16– Is it time to revise your Will?
17– Joint ownership
18– Planned charitable giving
19– Powers of attorney
20– Probate
21– RDSP – Registered disability savings plan
22– Spousal rollover … or not?
23– TFSA tax exposure if spouse is not successor holder
24– Trust reporting rules – 2024/25 update
25– Who gets the family cottage … and how?
26– Who pays the tax on mom’s RRSP/RRIF at death?
27– Your Will, your way

_Proviso_{– Content of this website is for the owner’s own information purposes, and is not to be taken as tax, legal, financial or other professional advice to act or forebear from acting in any particular manner. Technical information is current to the date of publication, but may not be current on date of access. Jurisdictionally, except where specifically noted, references are to Canadian law as applied in the province of Ontario. Readers are advised to seek independent advice from a qualified professional advisor if any issues raised by this content appear relevant in personal circumstances. Copyright is claimed (or protected where applicable) with respect to all content on this site.}

2025 Federal Budget [Aviso]
Tuesday, November 4, 2025 (Liberal•Champagne•Carney)
Move to a fall cycle • Middle-class tax cut • Top-up tax credit • Eliminating GST on first time home • Carbon tax rebate • Underused housing tax

2024 Federal Budget [Aviso]
Tuesday, April 16, 2024 (Liberal•Freeland•Trudeau)
Capital gains inclusion rate increase to 2/3 [rescinded] • Lifetime Capital Gains Exemption (LCGE) to $1.2M • Canadian Entrepreneurs’ Incentive (CEI) 30-Year Amortizations for First-Time Buyers Purchasing New Builds • Home buyers’ plan $60K

2023 Federal Budget [Aviso]
Tuesday, March 28, 2023 (Liberal•Freeland•Trudeau)
The New Canadian Dental Care Plan • Employee Ownership Trusts • Family Business Transfers (Bill C-208) • Alternative Minimum Tax

2022 Federal Budget [Aviso]
Thursday, April 7, 2022 (Liberal•Freeland•Trudeau)
FHSA First Home Savings Account •Doubling the First-Time Home Buyers’ Tax Credit $10K • Doubling the Home Accessibility Tax Credit $20K • Multigenerational Home Renovation Tax Credit $50K

2021 Federal Budget [Aviso]
Monday, April 19, 2021 (Liberal•Freeland•Trudeau)
Increasing Old Age Security 10% for Canadians 75 and Over • Establishing a $15 Federal Minimum Wage • Luxury Tax on cars over $100K, boats over $250K • Tax on Unproductive Use of Canadian Housing by Foreign Non-resident Owners

2020 Federal Budget —
[No Budget due to Covid-10]

2019 Federal Budget [Meridian]
Tuesday, March 19, 2019 (Liberal•Morneau•Trudeau)

2018 Federal Budget [Meridian]
Tuesday, February 27, 2018 (Liberal•Morneau•Trudeau)

2017 Federal Budget [Invesco]
Wednesday, March 22, 2017 (Liberal•Morneau•Trudeau)

2016 Federal Budget [Invesco]
Tuesday, March 22, 2016 (Liberal•Morneau•Trudeau)

2015 Federal Budget [Invesco
Tuesday, April 21, 2015 (Conservative•Oliver•Harper)

2013 Federal Budget [Invesco]
Thursday, March 21, 2013 (Conservative•Flaherty•Harper)

2012 Federal Budget [Invesco]
Thursday, March 29, 2012 (Conservative•Flaherty•Harper)

2011 Federal Budget [Invesco]
Tuesday, March 22, 2011 (Conservative•Flaherty•Harper)

2010 Federal Budget [Invesco]
Thursday, March 4, 2010 (Conservative•Flaherty•Harper)

2009 Federal Budget [Invesco]
Tuesday, January 27, 2009 (Conservative•Flaherty•Harper)

2008 Federal Budget [Invesco]
Tuesday, February 26, 2008 (Conservative•Flaherty•Harper)

* ArticleLIST *

Aviso TaxCards 2026

Personal Cards

Corporate Cards

Federal Budgets 2008-2025