Desharnais & Associés. Le future de la famille Grégoire Présenté par Daniel Aubry Alexandra Bisson Anastasia Savvidis Desharnais & Associés.

Présentation au sujet: "Desharnais & Associés. Le future de la famille Grégoire Présenté par Daniel Aubry Alexandra Bisson Anastasia Savvidis Desharnais & Associés."— Transcription de la présentation:

1 Desharnais & Associés

2 Le future de la famille Grégoire Présenté par Daniel Aubry Alexandra Bisson Anastasia Savvidis Desharnais & Associés

3 Mandat Achat de Portes et Fenêtres McShane (PFM) Planification fiscale future Optimiser les lois de l’impôts et les flux monétaire Minimiser l’impact fiscale

4 Agenda Achat de PFMStructure corporativePlanification fiscale JessyFiscalité d’entreprise

5 Achat PFM Desharnais & Associés

6 Facts to Consider High ValueLack of Funds Financing Involvement Mr. McShane

7 Current Value Assets$15,393,615 Liabilities$2,416,842 Fair market value (FMV)$12,976,773

8 Current Value Assets$15,393,615 Liabilities$2,416,842 Fair market value (FMV)$12,976,773 90 % value of shares $ 11,678,096

9 Options Purchase of Shares LoanBuying AssetsEstate Freeze

10 Options Purchase of Shares Lack funds Flexibility Simple LoanBuying AssetsEstate Freeze

11 Options Purchase of Shares Lack funds Flexibility Simple Loan Interest payment Collateral Buying AssetsEstate Freeze

12 Options Purchase of Shares Lack funds Flexibility Simple Loan Interest payment Collateral Buying Assets High value Cooperation Estate Freeze

13 Options Purchase of Shares Lack funds Flexibility Simple Loan Interest payment Collateral Buying Assets High value Cooperation Estate Freeze Expensive Complex Cooperation

14 Options Purchase of Shares Lack funds Flexibility Simple Loan Interest payment Collateral Buying Assets High value Cooperation Estate Freeze Expensive Complex Cooperation

15 Estate Freeze Funds from Catalina CDA and GRIP: $4,750,000 Partner Dany Moore Personal funds $230,000 Remortgage Investments at loss

16 Estate Freeze Funds from Catalina CDA and GRIP: $4,750,000 Partner Dany Moore Personal funds $230,000 Remortgage Investments at loss

17 Estate Freeze Guarantee current value Holds in preferred shares Redemption plan Lower buy-in cost Elected value

18 Gel Successorale PFM $12,976,773 M.McS Cat. A Échange des actions de catégorie A pour des actions privilégiées

19 Gel Successorale PFM $12,976,773 M.McS Échange des actions de catégorie A pour des actions privilégiées Gestion Jesse 90% Actions Catégorie B 10% Actions Catégorie B 100% Actions Privilégiées

20 Lifetime Capital Gains Exemption May have LCGE Approximately $200,000

21 Qualified Small Business Corporation 90% of FMV assets generate active business income in Canada 50% of FMV assets generate active business income in Canada for prior 2 years

22 Qualified Small Business Corporation Non active assets:Cash $543, 789 Investments $1,843,132 Total $ 2,386,921 Total Assets:$15, 393,615 Divide NAA by Total Assets = 15%

23 Qualified Small Business Corporation Non active assets:Cash $543, 789 Investments $1,843,132 Total $ 2,386,921 Total Assets:$15, 393,615 Divide NAA by Total Assets = 15% NOT QSBC

24 Purification Take advantage of LCGE, through crystallization Sell investments Take dividends or payoff liabilities Take advantage of CDA

25 Corporate Structure Desharnais & Associés

26 Structure PFM Gestion Jessy JG Tax deferral Limited legal liability

27 Potential Structure PFM Gestion Jessy Beneficiaries: Family Jessy Corporate beneficiary Trust

28 Potential Structure Income splitting LCGE multiplier Limited liabilty Children’s education High legal and accounting fees

29 Planification Fiscale Jessy Desharnais & Associés

30 Portfolio Investments Carry forward 20 years Carry back 3 years Net against capital gains

31 Family RESP Government contributions Taxed in the hand of children Trust Taxed to trust Taxed to kids

32 Compensation Salary RRSP CPP EI Dividends Lower Tax Needs to be shareholder Nick

33 Future Considerations Tax bracket increase 4% Decelleration of expenses RRSP, charitable donations, loss carry forward

34 Fiscalité d’Entreprise Desharnais & Associés

35 Frais de représentation Total $42,887 Déduction à 50% des repas Besoin d’information sur les dates

36 Repas d’entreprise Limite de 6 événements Par année Pour le fiscale

37 Frais de Scolarité Peuvent être déductible si les cours sont en lien avec l’entreprise Bénéfice imposable pour employés

38 SUV de la compagnie Déduction maximal $30,000 incluant DPA Bénéfice imposable pour employé

39 Mandat Achat de Portes et Fenêtres McShane (PFM) Planification fiscale future Optimiser les lois de l’impôts et les flux monétaire Minimiser l’impact fiscale

40 Conclusion Achat de PFMStructure corporativePlanification fiscale JessyFiscalité d’entreprise

41 Desharnais & Associés