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{"sheet":"Input","index":0,"n_rows":68,"n_cols":13,"rows_kept":68,"cut":false,"hidden":false,"merged":[[14,4,14,7],[66,0,66,2],[6,4,6,7],[6,0,6,2],[64,0,64,2],[65,0,65,2],[16,4,16,12],[16,0,16,2],[45,0,45,2],[41,4,45,12],[39,0,43,2],[34,0,37,2]]}
[]
["Warning: enable macros before start using the worksheet."]
["Taxable Income of Corporation(pre-bonuses)",null,500000]
["SBD Limit",null,500000]
["Opening GRIP",null,100000]
[]
["Scenario 1: Salary \n[all income paid by bonus to one shareholder with no other income]",null,null,null,"Scenario 2: Dividends \n[all income paid by dividends to one shareholder with no other income]"]
[]
["Corporate Tax High Rate",{"$f":"Calculation!K77","v":0},null,null,"Corporate Tax High Rate",null,{"$f":"Calculation!O77","v":0}]
["Corporate Tax Low Rate",{"$f":"Calculation!K76","v":0},null,null,"Corporate Tax Low Rate",null,{"$f":"Calculation!O76","v":61000}]
["Personal tax ",{"$f":"Calculation!T80","v":228718.29528000002},null,null,"Personal tax ",null,{"$f":"Calculation!O67","v":162441.30348000003}]
["Total Tax",null,{"$f":"SUM(B9:B11)","v":228718.29528000002},null,"Total Tax",null,null,{"$f":"SUM(G9:G11)","v":223441.30348000003}]
["Overall Tax Rate",null,{"$f":"B11/C3","v":0.45743659056000002},null,"Overall Tax Rate",null,null,{"$f":"H12/C3","v":0.44688260696000004}]
[null,null,null,null,"GRIP Balance Remaining",null,null,{"$f":"Calculation!O95","v":0}]
["Caution: ignores EHT, CPP, EI and RRSP",null,null,null,"The allocation of dividends between eligible and non-eligible dividends is done to maximize eligible dividends based on the GRIP balance available at year end."]
[]
["Scenario 3: Salary/Dividend Combination \n[6 shareholders]",null,null,null,"Please enter the income distributions between shareholders for Scenario 3."]
[null,"Actual amounts paid",null,null,null,"Remaining value available for distribution6","Taxpayer 1","Taxpayer 2","Taxpayer 3","Taxpayer 4","Taxpayer 5","Taxpayer 6","Total"]
["Salary",{"$f":"M20","v":0}]
["Eligible dividend",{"$f":"'Calc corp tax comb'!I35","v":0},null,null,"Salary ",{"$f":"ROUNDDOWN('Calc corp tax comb'!B54,0)","v":500000},0,0,0,0,0,0,{"$f":"SUM(G20:L20)","v":0}]
["Non-eligible dividend",{"$f":"'Calc corp tax comb'!I36","v":0},null,null,"Dividends3 - actual",{"$f":"ROUNDDOWN(C3-M20-M21-'Calc corp tax comb'!B16,0)","v":439000},0,0,0,0,0,0,{"$f":"SUM(G21:L21)","v":0}]
[null,null,null,null,"-Eligible dividend",null,{"$f":"+'Calc corp tax comb'!C35","v":0},{"$f":"+'Calc corp tax comb'!D35","v":0},{"$f":"+'Calc corp tax comb'!E35","v":0},{"$f":"+'Calc corp tax comb'!F35","v":0},{"$f":"+'Calc corp tax comb'!G35","v":0},{"$f":"+'Calc corp tax comb'!H35","v":0},{"$f":"+SUM(G22:L22)","v":0}]
["Corporate Tax High Rate",{"$f":"'Calc corp tax comb'!B15","v":0},null,null,"-Non-eligible dividend",null,{"$f":"+'Calc corp tax comb'!C36","v":0},{"$f":"+'Calc corp tax comb'!D36","v":0},{"$f":"+'Calc corp tax comb'!E36","v":0},{"$f":"+'Calc corp tax comb'!F36","v":0},{"$f":"+'Calc corp tax comb'!G36","v":0},{"$f":"+'Calc corp tax comb'!H36","v":0},{"$f":"SUM(G23:L23)","v":0}]
["Corporate Tax Low Rate",{"$f":"'Calc corp tax comb'!B14","v":61000},null,null,"Income from other sources",null,0,0,0,0,0,0,{"$f":"SUM(G24:L24)","v":0}]
["Personal tax ",{"$f":"Calculation!DB67","v":0}]
["Total Tax",null,{"$f":"SUM(B23:B25)","v":61000},null,"Total actual income",null,{"$f":"+SUM(G20,G21,G24)","v":0},{"$f":"+SUM(H20,H21,H24)","v":0},0,0,0,0,{"$f":"SUM(G26:L26)","v":0}]
["Overall Tax Rate",null,{"$f":"C26/C3","v":0.122}]
[null,null,null,null,"Deductions"]
["Cash retained in the company",null,{"$f":"ROUNDDOWN('Calc corp tax comb'!B68, 0)","v":439000},null,"RRSP",null,0,0,0,0,0,0]
["Income tax deferral 1",null,{"$f":"ROUNDDOWN('Calc corp tax comb'!B77,0)","v":201178},null,"Other deductions",null,0,0,0,0,0,0]
[null,null,null,null,"Total actual income",null,{"$f":"G26-SUM(G29:G30)","v":0},0,0,0,0,0]
["Savings from income splitting and other deductions/credits/other income2",null,{"$f":"Calculation!AF67-B25","v":0},null,"Taxable income (including gross up)",null,{"$f":"+Calculation!AK19","v":0},{"$f":"+Calculation!AW19","v":0},{"$f":"+Calculation!BI19","v":0},{"$f":"Calculation!BU19","v":0},{"$f":"+Calculation!CG19","v":0},{"$f":"Calculation!CS19","v":0}]
["GRIP balance remaining",null,{"$f":"'Calc corp tax comb'!B28","v":100000}]
[]
["1. Income tax deferral is calculated assuming all cash retained in the corporation will be repaid as optimal combination of eligible and non-eligible dividends to one shareholder using highest 2021 marginal tax rates)",null,null,null,"Donations (actual amount)",null,0,0,0,0,0,0]
[null,null,null,null,"Tuitions (actual amount)",null,0,0,0,0,0,0]
[null,null,null,null,"Other personal credits (Fed)4",null,0,0,0,0,0,0]
[null,null,null,null,"Other personal credits (Ont)4",null,0,0,0,0,0,0]
[]
["2. Saving from income splitting is calculated compared to the personal taxes paid by Taxpayer 1 if he/she received all dividends and salary. Savings from other deductions/credits represents the combined savings of all shareholders for using other deductions and personal credits as well as effects of the higher marginal tax rates because of other income. This assumes that Tax-On-Split-Income (TOSI does not apply)",null,null,null,"Personal taxes5",null,{"$f":"Calculation!AR67","v":0},{"$f":"Calculation!BD67","v":0},{"$f":"Calculation!BP67","v":0},{"$f":"Calculation!CB67","v":0},{"$f":"Calculation!CN67","v":0},{"$f":"+Calculation!CZ67","v":0},{"$f":"SUM(G40:L40)","v":0}]
[null,null,null,null,"Cash withdrawn",null,{"$f":"+G20+G21-G40","v":0},0,{"$f":"+I20+I21-I40","v":0},0,0,0,{"$f":"SUM(G41:L41)","v":0}]
[null,null,null,null,"3. The allocation of dividends between eligible and non-eligible dividends is done to maximize eligible dividends based on the GRIP balance available at year end and allocated pro-rata.\n4. Please, enter the amount before the applicable rate. Please note that the basic personal amounts and employment tax credits are already included in previous calculations\n5. Personal taxes are calculated only for dividends and salary paid from this corporation. Information regarding other income is used only for calculation of the personal tax brackets. Caution: the calculation ignores AMT, CPP, EI, Ontario Health Premium\n6. Note, that the values remaining for distribution is calculated after the applicable corporate tax rates and therefore, represents the actual amount of cash that is available in the corporation for distribution. "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Working assumptions"]
["2021 Ontario personal income tax rates. "]
[]
["Disclaimer:"]
["Note that the calculations presented are for illustrative purposes only. Complete reliance cannot be placed on these calculations as they are approximate and do not cover all possible scenarios that may arise. "]
["The above calculation is prepared based on Federal and Ontario tax rates for 2021 year based on the rates available."]
["Also, note that there are factors not considered in the calculation, i.e. any personal exemptions other than employment credit and basic personal credit, alternative minimum tax, RRSP deductions (unless entered), donations (unless entered), tuition (unless entered) EHT, CPP, EI, R&D 35% eligibility, Ontario Health Premium."]
["TOSI is assumed not to apply in this model."]

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["Income ",null,null,null,null,{"$f":"Input!C3","v":500000}]
["SBD Income",null,null,null,null,{"$f":"Input!C4","v":500000}]
["Openning Grip",null,null,null,null,{"$f":"Input!C5","v":100000},"Eligible dividends",null,null,null,null,"Dividends",null,null,null,null,"Salary",null,null,null,null,"Combination (Master)",null,null,null,null,"Combination (Master)",null,null,null,null,"Combination Person taxes for corp",null,"Combination (Taxpayer 1)",null,null,null,null,"Other Income (Taxpayer 1)",null,null,null,null,"Taxpayer 1 (Personal Taxes for Corp)",null,"Combination (Taxpayer 2)",null,null,null,null,"Other Income (Taxpayer 2)",null,null,null,null,"Taxpayer 2 (Personal Taxes for Corp)",null,"Combination (Taxpayer 3)",null,null,null,null,"Other Income (Taxpayer 3)",null,null,null,null,"Taxpayer 3 (Personal Taxes for Corp)",null,"Combination (Taxpayer 4)",null,null,null,null,"Other Income (Taxpayer 4)",null,null,null,null,"Taxpayer 4 (Personal Taxes for Corp)",null,"Combination (Taxpayer 5)",null,null,null,null,"Other Income (Taxpayer 5)",null,null,null,null,"Taxpayer 5 (Personal Taxes for Corp)",null,"Combination (Taxpayer 6)",null,null,null,null,"Other Income (Taxpayer 6)",null,null,null,null,"Taxpayer 6 (Personal Taxes for Corp)"]
[null,2013,null,null,null,null,2021,null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,2021,null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,{"$f":"$G$4","v":2021},null,null,null,null,null,null,"Total"]
[]
["Personal Tax"]
[]
["Other income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Input!G24","v":0},null,null,null,null,{"$f":"Input!G24","v":0},null,null,null,null,null,null,{"$f":"Input!G24","v":0},null,null,null,null,{"$f":"Input!G24","v":0},null,null,null,null,null,null,{"$f":"Input!H24","v":0},null,null,null,null,{"$f":"Input!H24","v":0},null,null,null,null,null,null,{"$f":"Input!I24","v":0},null,null,null,null,{"$f":"Input!I24","v":0},null,null,null,null,null,null,{"$f":"Input!J24","v":0},null,null,null,null,{"$f":"Input!J24","v":0},null,null,null,null,null,null,{"$f":"Input!$K$24","v":0},null,null,null,null,{"$f":"Input!$K$24","v":0},null,null,null,null,null,null,{"$f":"Input!$L$24","v":0},null,null,null,null,{"$f":"Input!$L$24","v":0}]
[]
["Salary",null,null,null,0,null,null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"F1","v":500000},null,null,null,null,{"$f":"Input!M20","v":0},null,null,null,null,{"$f":"Input!R20","v":0},null,null,null,null,null,null,{"$f":"Input!G20","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Input!H20","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Input!I20","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Input!J20","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Input!$K$20","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"Input!$L$20","v":0}]
[]
["Eligible dividend",null,null,null,73500,null,null,null,null,{"$f":"F1*(1-0.265)","v":367500},null,null,null,null,{"$f":"IF(MIN(O91,((F1-F2)*0.735+F2*0.878))>0,MIN(O91,((F1-F2)*0.735+F2*0.878)),0)","v":100000},null,null,null,null,0,null,null,null,null,{"$f":"'Calc corp tax comb'!I35","v":0},null,null,null,null,{"$f":"'Calc corp tax comb'!N35","v":0},null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!C35","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!D35","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!E35","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!F35","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!$G$35","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!$H$35","v":0}]
["Eligible dividend gross up",null,null,null,{"$f":"E12*38%","v":27930},null,0.38,null,null,{"$f":"J12*G13","v":139650},null,0.38,null,null,{"$f":"O12*L13","v":38000},null,0.38,null,null,{"$f":"T12*Q13","v":0},null,0.38,null,null,{"$f":"Y12*V13","v":0},null,0.38,null,null,{"$f":"AD12*AA13","v":0},null,null,null,0.38,null,null,{"$f":"AK12*AH13","v":0},null,0.38,null,null,null,null,null,null,0.38,null,null,{"$f":"AW12*AT13","v":0},null,null,null,null,null,null,null,null,0.38,null,null,{"$f":"BI12*BF13","v":0},null,0.38,null,null,null,null,null,null,0.38,null,null,{"$f":"BU12*BR13","v":0},null,0.38,null,null,null,null,null,null,0.38,null,null,{"$f":"CG12*CD13","v":0},null,0.38,null,null,null,null,null,null,0.38,null,null,{"$f":"CS12*CP13","v":0},null,0.38]
["Non-eligible Dividend",null,null,null,0,null,null,null,null,0,null,null,null,null,{"$f":"F1-O78-O12","v":339000},null,null,null,null,0,null,null,null,null,{"$f":"'Calc corp tax comb'!I36","v":0},null,null,null,null,{"$f":"'Calc corp tax comb'!N36","v":0},null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!C36","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!D36","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!E36","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!F36","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!$G$36","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'Calc corp tax comb'!$H$36","v":0}]
["Non-eligible dividend gross up",0.25,null,null,{"$f":"E14*B15","v":0},null,0.15,null,null,{"$f":"J14*G15","v":0},null,{"$f":"$G$15","v":0.15},null,null,{"$f":"O14*L15","v":50850},null,{"$f":"$G$15","v":0.15},null,null,{"$f":"T14*Q15","v":0},null,{"$f":"$G$15","v":0.15},null,null,{"$f":"Y14*V15","v":0},null,{"$f":"$G$15","v":0.15},null,null,{"$f":"AD14*AA15","v":0},null,null,null,{"$f":"$G$15","v":0.15},null,null,{"$f":"AK14*AH15","v":0},null,{"$f":"$G$15","v":0.15},null,null,null,null,null,null,{"$f":"$G$15","v":0.15},null,null,{"$f":"AW14*AT15","v":0},null,null,null,null,null,null,null,null,{"$f":"$G$15","v":0.15},null,null,{"$f":"BI14*BF15","v":0},null,{"$f":"$G$15","v":0.15},null,null,null,null,null,null,{"$f":"$G$15","v":0.15},null,null,{"$f":"BU14*BR15","v":0},null,{"$f":"$G$15","v":0.15},null,null,null,null,null,null,{"$f":"$G$15","v":0.15},null,null,{"$f":"CG14*CD15","v":0},null,{"$f":"$G$15","v":0.15},null,null,null,null,null,null,{"$f":"$G$15","v":0.15},null,null,{"$f":"CS14*CP15","v":0},null,{"$f":"$G$15","v":0.15}]
[]
["Other deductions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"-Input!G30-Input!G29","v":0},null,null,null,null,{"$f":"-Input!G30-Input!G29","v":0},null,null,null,null,null,null,{"$f":"-Input!G30-Input!G29","v":0},null,null,null,null,{"$f":"-Input!G30-Input!G29","v":0},null,null,null,null,null,null,{"$f":"-Input!H30-Input!H29","v":0},null,null,null,null,{"$f":"-Input!H30-Input!H29","v":0},null,null,null,null,null,null,{"$f":"-Input!I30-Input!I29","v":0},null,null,null,null,{"$f":"-Input!I30-Input!I29","v":0},null,null,null,null,null,null,{"$f":"-Input!J30-Input!J29","v":0},null,null,null,null,{"$f":"-Input!J30-Input!J29","v":0},null,null,null,null,null,null,{"$f":"-Input!K30-Input!K29","v":0},null,null,null,null,{"$f":"-Input!K30-Input!K29","v":0},null,null,null,null,null,null,{"$f":"-Input!L30-Input!L29","v":0},null,null,null,null,{"$f":"-Input!L30-Input!L29","v":0}]
[]
["Taxable income",null,null,null,{"$f":"SUM(E10:E15)","v":101430},null,null,null,null,{"$f":"SUM(J10:J18)","v":507150},null,null,null,null,{"$f":"SUM(O10:O18)","v":527850},null,null,null,null,{"$f":"SUM(T10:T18)","v":500000},null,null,null,null,{"$f":"SUM(Y8:Y18)","v":0},null,null,null,null,{"$f":"SUM(AD8:AD18)","v":0},null,null,null,null,null,null,{"$f":"SUM(AK7:AK18)","v":0},null,null,null,null,{"$f":"SUM(AP7:AP18)","v":0},null,null,null,null,null,null,{"$f":"SUM(AW7:AW18)","v":0},null,null,null,null,{"$f":"SUM(BB7:BB18)","v":0},null,null,null,null,null,null,{"$f":"SUM(BI7:BI18)","v":0},null,null,null,null,{"$f":"SUM(BN7:BN18)","v":0},null,null,null,null,null,null,{"$f":"SUM(BU7:BU18)","v":0},null,null,null,null,{"$f":"SUM(BZ7:BZ18)","v":0},null,null,null,null,null,null,{"$f":"SUM(CG7:CG18)","v":0},null,null,null,null,{"$f":"SUM(CL7:CL18)","v":0},null,null,null,null,null,null,{"$f":"SUM(CS7:CS18)","v":0},null,null,null,null,{"$f":"SUM(CX7:CX18)","v":0}]
[]
["Federal tax"]
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[]
["Ontario Tax"]
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[]
["Ontario credits"]
[]
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["Ontario Tax Before Surtax",null,null,null,{"$f":"SUM(E49:E54)","v":7610.4616999999998},null,null,null,null,{"$f":"SUM(J49:J55)","v":58825.453000000001},null,null,null,null,{"$f":"SUM(O49:O54)","v":61549.572999999997},null,null,null,null,{"$f":"SUM(T49:T54)","v":57884.512999999999},null,null,null,null,{"$f":"SUM(Y49:Y55)","v":-549.44000000000005},null,null,null,null,{"$f":"SUM(AD49:AD55)","v":-549.44000000000005},null,null,null,null,null,null,{"$f":"SUM(AK49:AK55)","v":-549.44000000000005},null,null,null,null,{"$f":"SUM(AP49:AP55)","v":-549.44000000000005},null,null,null,null,null,null,{"$f":"SUM(AW49:AW55)","v":-549.44000000000005},null,null,null,null,{"$f":"SUM(BB49:BB55)","v":-549.44000000000005},null,null,null,null,null,null,{"$f":"SUM(BI49:BI55)","v":-549.44000000000005},null,null,null,null,{"$f":"SUM(BN49:BN55)","v":-549.44000000000005},null,null,null,null,null,null,{"$f":"SUM(BU49:BU55)","v":-549.44000000000005},null,null,null,null,{"$f":"SUM(BZ49:BZ55)","v":-549.44000000000005},null,null,null,null,null,null,{"$f":"SUM(CG49:CG55)","v":-549.44000000000005},null,null,null,null,{"$f":"SUM(CL49:CL55)","v":-549.44000000000005},null,null,null,null,null,null,{"$f":"SUM(CS49:CS55)","v":-549.44000000000005},null,null,null,null,{"$f":"SUM(CX49:CX55)","v":-549.44000000000005}]
[]
["Surtax"]
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[]
["Dividend tax credit non-eligible",null,null,null,null,null,2.9863000000000001E-2,{"$f":"J14+J15","v":0},null,{"$f":"-H62*G62","v":0},null,{"$f":"G62","v":2.9863000000000001E-2},{"$f":"O14+O15","v":389850},null,{"$f":"-M62*L62","v":-11642.090550000001},null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"T14+T15","v":0},null,{"$f":"-R62*Q62","v":0},null,{"$f":"G62","v":2.9863000000000001E-2},{"$f":"Y14+Y15","v":0},null,{"$f":"-W62*V62","v":0},null,{"$f":"G62","v":2.9863000000000001E-2},{"$f":"AD14+AD15","v":0},null,{"$f":"-AB62*AA62","v":0},null,null,null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"AK14+AK15","v":0},null,{"$f":"-AI62*AH62","v":0},null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"AP14+AP15","v":0},null,{"$f":"-AN62*AM62","v":0},null,null,null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"AW14+AW15","v":0},null,{"$f":"-AU62*AT62","v":0},null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"BB14+BB15","v":0},null,{"$f":"-AZ62*AY62","v":0},null,null,null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"BI14+BI15","v":0},null,{"$f":"-BG62*BF62","v":0},null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"BN14+BN15","v":0},null,{"$f":"-BL62*BK62","v":0},null,null,null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"BU14+BU15","v":0},null,{"$f":"-BS62*BR62","v":0},null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"BZ14+BZ15","v":0},null,{"$f":"-BX62*BW62","v":0},null,null,null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"CG14+CG15","v":0},null,{"$f":"-CE62*CD62","v":0},null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"CL14+CL15","v":0},null,{"$f":"-CJ62*CI62","v":0},null,null,null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"CS14+CS15","v":0},null,{"$f":"-CQ62*CP62","v":0},null,{"$f":"$G$62","v":2.9863000000000001E-2},{"$f":"CX14+CX15","v":0},null,{"$f":"-CV62*CU62","v":0}]
["Dividend tax credit eligible",null,null,null,null,null,0.1,{"$f":"J12+J13","v":507150},null,{"$f":"-H63*G63","v":-50715},null,0.1,{"$f":"O12+O13","v":138000},null,{"$f":"-M63*L63","v":-13800},null,0.1,{"$f":"T12+T13","v":0},null,{"$f":"-R63*Q63","v":0},null,0.1,{"$f":"Y12+Y13","v":0},null,{"$f":"-W63*V63","v":0},null,0.1,{"$f":"AD12+AD13","v":0},null,{"$f":"-AB63*AA63","v":0},null,null,null,0.1,{"$f":"AK12+AK13","v":0},null,{"$f":"-AI63*AH63","v":0},null,0.1,{"$f":"AP12+AP13","v":0},null,{"$f":"-AN63*AM63","v":0},null,null,null,0.1,{"$f":"AW12+AW13","v":0},null,{"$f":"-AU63*AT63","v":0},null,0.1,{"$f":"BB12+BB13","v":0},null,{"$f":"-AZ63*AY63","v":0},null,null,null,0.1,{"$f":"BI12+BI13","v":0},null,{"$f":"-BG63*BF63","v":0},null,0.1,{"$f":"BN12+BN13","v":0},null,{"$f":"-BL63*BK63","v":0},null,null,null,0.1,{"$f":"BU12+BU13","v":0},null,{"$f":"-BS63*BR63","v":0},null,0.1,{"$f":"BZ12+BZ13","v":0},null,{"$f":"-BX63*BW63","v":0},null,null,null,0.1,{"$f":"CG12+CG13","v":0},null,{"$f":"-CE63*CD63","v":0},null,0.1,{"$f":"CL12+CL13","v":0},null,{"$f":"-CJ63*CI63","v":0},null,null,null,0.1,{"$f":"CS12+CS13","v":0},null,{"$f":"-CQ63*CP63","v":0},null,0.1,{"$f":"CX12+CX13","v":0},null,{"$f":"-CV63*CU63","v":0}]
[]
["Total Ontario Tax",null,null,null,{"$f":"IF(SUM(E56:E62)>0,SUM(E56:E62),0)","v":9038.4802519999994},null,null,null,null,{"$f":"IF(SUM(J56:J63)>0,SUM(J56:J63),0)","v":37832.02668000001},null,null,null,null,{"$f":"IF(SUM(O56:O63)>0,SUM(O56:O63),0)","v":67354.563330000004},null,null,null,null,{"$f":"IF(SUM(T56:T63)>0,SUM(T56:T63),0)","v":87079.160280000011},null,null,null,null,{"$f":"IF(SUM(Y56:Y63)>0,SUM(Y56:Y63),0)","v":0},null,null,null,null,{"$f":"IF(SUM(AD56:AD63)>0,SUM(AD56:AD63),0)","v":0},null,null,null,null,null,null,{"$f":"IF(SUM(AK56:AK63)>0,SUM(AK56:AK63),0)","v":0},null,null,null,null,{"$f":"IF(SUM(AP56:AP63)>0,SUM(AP56:AP63),0)","v":0},null,null,null,null,null,null,{"$f":"IF(SUM(AW56:AW63)>0,SUM(AW56:AW63),0)","v":0},null,null,null,null,{"$f":"IF(SUM(BB56:BB63)>0,SUM(BB56:BB63),0)","v":0},null,null,null,null,null,null,{"$f":"IF(SUM(BI56:BI63)>0,SUM(BI56:BI63),0)","v":0},null,null,null,null,{"$f":"IF(SUM(BN56:BN63)>0,SUM(BN56:BN63),0)","v":0},null,null,null,null,null,null,{"$f":"IF(SUM(BU56:BU63)>0,SUM(BU56:BU63),0)","v":0},null,null,null,null,{"$f":"IF(SUM(BZ56:BZ63)>0,SUM(BZ56:BZ63),0)","v":0},null,null,null,null,null,null,{"$f":"IF(SUM(CG56:CG63)>0,SUM(CG56:CG63),0)","v":0},null,null,null,null,{"$f":"IF(SUM(CL56:CL63)>0,SUM(CL56:CL63),0)","v":0},null,null,null,null,null,null,{"$f":"IF(SUM(CS56:CS63)>0,SUM(CS56:CS63),0)","v":0},null,null,null,null,{"$f":"IF(SUM(CX56:CX63)>0,SUM(CX56:CX63),0)","v":0}]
[]
["Total personal taxes payable",null,null,null,{"$f":"E65+E40","v":11983.360252},null,null,null,null,{"$f":"J65+J40","v":105845.28168000004},null,null,null,null,{"$f":"O65+O40","v":162441.30348000003},null,null,null,null,{"$f":"T65+T40","v":228718.29528000002},null,null,null,null,{"$f":"Y65+Y40","v":0},null,null,null,null,{"$f":"AD65+AD40","v":0},null,{"$f":"Y67-AD67","v":0},null,null,null,null,{"$f":"AK65+AK40","v":0},null,null,null,null,{"$f":"AP65+AP40","v":0},null,{"$f":"AK67-AP67","v":0},null,null,null,null,{"$f":"AW65+AW40","v":0},null,null,null,null,{"$f":"BB65+BB40","v":0},null,{"$f":"AW67-BB67","v":0},null,null,null,null,{"$f":"BI65+BI40","v":0},null,null,null,null,{"$f":"BN65+BN40","v":0},null,{"$f":"BI67-BN67","v":0},null,null,null,null,{"$f":"BU65+BU40","v":0},null,null,null,null,{"$f":"BZ65+BZ40","v":0},null,{"$f":"BU67-BZ67","v":0},null,null,null,null,{"$f":"CG65+CG40","v":0},null,null,null,null,{"$f":"CL65+CL40","v":0},null,{"$f":"CG67-CL67","v":0},null,null,null,null,{"$f":"CS65+CS40","v":0},null,null,null,null,{"$f":"CX65+CX40","v":0},null,{"$f":"CS67-CX67","v":0},null,{"$f":"CN67+CB67+BP67+BD67+AR67+CZ67","v":0}]
[]
[]
["Income available for distribution",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"F1","v":500000},null,null,null,null,{"$f":"K1","v":0}]
[]
["Salary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y10","v":0},null,null,null,null,{"$f":"AD10","v":0}]
[]
["Corporate taxable income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Y70-Y72","v":500000},null,null,null,null,{"$f":"AD70-AD72","v":0}]
[]
["Corporate tax low rate",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":" IF($F2>$F1,$F1*0.122,$F2*0.122)","v":61000},null,null,null,null,null,null,null,null,null,{"$f":" IF($F2>$Y74,$Y74*0.122,$F2*0.122)","v":61000},null,null,null,null,{"$f":" IF($F2>$Y74,$Y74*0.122,$F2*0.122)","v":61000}]
["Corporate tax high rate",null,null,null,26500,null,null,null,null,{"$f":"J14/0.878*12.2%+J12/0.735*26.5%","v":132500},null,null,null,null,{"$f":" IF(($F1-$F2)*0.265>0,($F1-$F2)*0.265,0)","v":0},null,null,null,null,{"$f":"T14/0.878*12.2%+T12/0.735*26.5%","v":0},null,null,null,null,{"$f":" IF(($Y74-$F2)*0.265>0,($Y74-$F2)*0.265,0)","v":0},null,null,null,null,{"$f":" IF(($Y74-$F2)*0.265>0,($Y74-$F2)*0.265,0)","v":0}]
["Total corporate tax",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O76:O77)","v":61000},null,null,null,null,null,null,null,null,null,{"$f":"SUM(Y76:Y77)","v":61000},null,null,null,null,{"$f":"SUM(AD76:AD77)","v":61000}]
[]
["Total tax ",null,null,null,{"$f":"E67+E77","v":38483.360251999999},null,null,null,null,{"$f":"J67+J77","v":238345.28168000004},null,null,null,null,{"$f":"O67+O77","v":162441.30348000003},null,null,null,null,{"$f":"T67+T77","v":228718.29528000002},null,null,null,null,{"$f":"Y67+Y77","v":0},null,null,null,null,{"$f":"AD67+AD77","v":0}]
[]
["Effective tax rate",null,null,null,null,null,null,null,null,{"$f":"J80/$F1","v":0.4766905633600001},null,null,null,null,{"$f":"O80/$F1","v":0.32488260696000004},null,null,null,null,{"$f":"T80/$F1","v":0.45743659056000002},null,null,null,null,{"$f":"Y80/$F1","v":0},null,null,null,null,{"$f":"AD80/$F1","v":0}]
[]
[]
["GRIP Calculation"]
[]
["GRIP Openning Balance",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"$F3","v":100000},null,null,null,null,null,null,null,null,null,{"$f":"$F3","v":100000},null,null,null,null,{"$f":"$F3","v":100000}]
[]
["Addition to GRIP",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(0.72*($F1-$F2)>0,0.72*($F1-$F2),0)","v":0},null,null,null,null,null,null,null,null,null,{"$f":"IF(0.72*($F1-$F2)>0,0.72*($F1-$F2),0)","v":0},null,null,null,null,{"$f":"IF(0.72*($F1-$F2)>0,0.72*($F1-$F2),0)","v":0}]
[]
["Available GRIP",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O87:O89)","v":100000},null,null,null,null,null,null,null,null,null,{"$f":"SUM(Y87:Y89)","v":100000},null,null,null,null,{"$f":"SUM(AD87:AD89)","v":100000}]
[]
["Eligible Dividends Paid",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O12","v":100000},null,null,null,null,null,null,null,null,null,{"$f":"Y12","v":0},null,null,null,null,{"$f":"AD12","v":0}]
[]
["GRIP Closing Balance",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"O91-O93","v":0},null,null,null,null,null,null,null,null,null,{"$f":"Y91-Y93","v":100000},null,null,null,null,{"$f":"AD91-AD93","v":100000}]

{"sheet":"Calc corp tax comb","index":2,"n_rows":77,"n_cols":9,"rows_kept":77,"cut":false,"hidden":true,"merged":[[46,3,46,4]]}
["Income ",null,null,null,null,{"$f":"Input!C3","v":500000}]
["SBD limit",null,null,null,null,{"$f":"Input!C4","v":500000}]
["Openning Grip",null,null,null,null,{"$f":"Input!C5","v":100000}]
[]
[]
["Corporate income tax calculation"]
[]
["Income available for distribution",{"$f":"F1","v":500000}]
[]
["Salary",{"$f":"Input!M20","v":0}]
[]
["Corporate taxable income",{"$f":"B8-B10","v":500000}]
[]
["Corporate tax low rate",{"$f":" IF($F2>$B12,$B12*0.122,$F2*0.122)","v":61000}]
["Corporate tax high rate",{"$f":" IF(($B12-$F2)*0.265>0,($B12-$F2)*0.265,0)","v":0}]
["Total corporate tax",{"$f":"SUM(B14:B15)","v":61000}]
[]
["GRIP Calculation"]
[]
["GRIP Openning Balance",{"$f":"$F3","v":100000}]
[]
["Addition to GRIP",{"$f":"IF(0.72*($B12-$F2)>0,0.72*($B12-$F2),0)","v":0}]
[]
["Available GRIP",{"$f":"SUM(B20:B22)","v":100000}]
[]
["Eligible Dividends Paid",{"$f":"I35","v":0}]
[]
["GRIP Closing Balance",{"$f":"B24-B26","v":100000}]
[]
[]
["Allocation of dividends between taxpayers"]
[null,null,"Taxpayer 1","Taxpayer 2","Taxpayer 3","Taxpayer 4","Taxpayer 5","Taxpayer 6","Total"]
["Total dividends",null,{"$f":"Input!G21","v":0},{"$f":"Input!H21","v":0},{"$f":"Input!I21","v":0},{"$f":"Input!J21","v":0},{"$f":"Input!K21","v":0},{"$f":"+Input!L21","v":0},{"$f":"SUM(C33:H33)","v":0}]
[]
["Eligible dividends",null,{"$f":"IF($B$24<$I$33,C33/$I$33*$B$24,C33)","v":0},{"$f":"IF($B$24<$I$33,D33/$I$33*$B$24,D33)","v":0},0,0,0,0,{"$f":"SUM(C35:H35)","v":0}]
["Non-eligible dividends",null,{"$f":"C33-C35","v":0},0,0,0,0,0,0]
[]
[]
["Calculation of cash remaining for distribution"]
[]
["Corporate income before tax",{"$f":"F1","v":500000},null,"Total dividends paid",null,{"$f":"B44","v":0}]
[]
["Salaries paid",{"$f":"'Calc corp tax comb'!B10","v":0},null,"SBD ",null,{"$f":"F2","v":500000}]
["Dividends paid",{"$f":"I33","v":0}]
[null,null,null,"Salaries",null,{"$f":"B10","v":0}]
["Corp taxes paid",{"$f":"B16","v":61000}]
[null,null,null,"Taxable income of corporation\n(Total income less salaries)",null,{"$f":"F1-F45","v":500000}]
["Funds available for salary before income tax effect",{"$f":"B41-B43-B44-B46","v":439000}]
[null,null,null,"Dividend tax base low rate",null,{"$f":"MIN(F41/0.845,MIN(F43,F47))","v":0}]
["Reduction in tax",{"$f":"B65-F51-F55","v":61000}]
[null,null,null,"Low tax paid on dividend",null,{"$f":"F49*0.122","v":0}]
[]
[null,null,null,"Dividend tax base high rate",null,{"$f":"IF(F47>F49,(F41-F49*0.878)/0.735,0)","v":0}]
["Maximum salaries available",{"$f":"SUM(B48:B52)","v":500000}]
[null,null,null,"High tax paid on dividend",null,{"$f":"F53*0.265","v":0}]
["Income available for distribution",{"$f":"F1","v":500000}]
[]
["Salary",{"$f":"B10","v":0}]
[]
["Corporate taxable income",{"$f":"B56-B58","v":500000}]
[]
[]
["Corporate tax low rate",{"$f":" IF($F2>$B60,$B60*0.122,$F2*0.122)","v":61000}]
["Corporate tax high rate",{"$f":" IF(($B60-$F2)*0.265>0,($B60-$F2)*0.265,0)","v":0}]
["Total corporate tax",{"$f":"SUM(B63:B64)","v":61000}]
[]
[]
["Funds left in the company ",{"$f":"B8-B16-B10-I33","v":439000}]
[]
["Calculation of tax deferral"]
[]
["Available GRIP",{"$f":"B28","v":100000}]
[]
["Eligible dividends highest tax rate ",{"$f":"IF(B72<B68,B72*39.34%, B68*39.34%)","v":39340}]
["Non-eligible dividends tax rate",{"$f":"IF(B68>B72,(B68-B72)*47.74%,0)","v":161838.6}]
[]
["Total tax deferral",{"$f":"SUM(B74:B75)","v":201178.6}]

{"sheet":"MSW","index":3,"n_rows":3,"n_cols":3,"rows_kept":3,"cut":false,"hidden":true,"merged":[]}
["Total Income of Corporation",null,900000]
["SBD Limit",null,500000]
["Openning GRIP",null,500000]

{"sheet":"Combinations (Summary)","index":4,"n_rows":22,"n_cols":3,"rows_kept":22,"cut":false,"hidden":true,"merged":[[6,0,6,2]]}
["Total Income of Corporation",null,{"$f":"Input!C3","v":500000}]
["SBD Limit",null,{"$f":"Input!C4","v":500000}]
["Openning GRIP",null,{"$f":"Input!C5","v":100000}]
[]
[]
[]
["Combination [select combination, optimal noneligible/eligible dividends paid to one shareholder with no other income]"]
[null,"Actual amounts paid"]
["Salary",{"$f":"Calculation!Y10","v":0}]
["Dividends",{"$f":"SUM(B11:B12)","v":0}]
["Eligible dividend",{"$f":"Calculation!Y12","v":0}]
["Non-eligible dividend",{"$f":"Calculation!Y14","v":0}]
[]
["Cash retained in the company",{"$f":"ROUNDDOWN('Calc corp tax comb'!B68,0)","v":439000}]
[]
["Corporate Tax High Rate Income",{"$f":"Calculation!Y77","v":0}]
["Corporate Tax Low Rate Income",{"$f":"Calculation!Y76","v":61000}]
["Personal tax ",{"$f":"Calculation!Y67","v":0}]
["Total Tax",null,{"$f":"SUM(B16:B18)","v":61000}]
["Overall Tax Rate",null,{"$f":"C19/C1","v":0.122}]
[]
["Income tax deferral",{"$f":"ROUND('Calc corp tax comb'!B77,0)","v":201179}]

{"sheet":"Data for summary","index":5,"n_rows":11,"n_cols":2,"rows_kept":11,"cut":false,"hidden":true,"merged":[]}
[]
[]
["Corporate tax",{"$f":"SUM(Input!B23:B24)","v":61000}]
[]
["Personal tax",{"$f":"Input!B25","v":0}]
[]
["Total tax paid",{"$f":"SUM(B3:B5)","v":61000}]
[]
["Savings from income splitting",{"$f":"Input!C32","v":0}]
[]
["Tax deferral",{"$f":"Input!C30","v":201178}]

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["calculation4CadeskyTax"]