FOR INCORPORATED OWNERS · FREE TOOL

Retained Earnings Opportunity Calculator

See what the retained earnings sitting in your corporation are likely costing you in tax every year — and the opportunity you're leaving on the table by letting that cash sit.

Your Corporate Cash Position

Estimates only. Use rough numbers — precision isn't the point of this tool.

The passive money sitting in the corp — cash, GICs, bonds, stocks, ETFs. Not your active operating business or its equipment.
What that money earns on average. ~4–5% for GICs/bonds, higher for equities. Rough is fine — default is 5%.
Sets the corporate investment-income tax rate applied.

Your Retained Earnings Opportunity

What this cash is likely costing you in tax each year — versus growing it in a tax-sheltered structure.

Today — Sitting in the Corp
$0
Estimated corporate tax on the investment income this money throws off each year, at the top passive-income rate in your province.
In a Tax-Sheltered Structure
≈ $0*
Growth inside a properly structured corporate-owned permanent insurance policy accumulates tax-sheltered within exempt-policy limits — so this annual drag largely goes away.*
Estimated Annual Tax You Could Stop Paying
$0
This is roughly what's leaving the corporation in tax each year on idle investment income — money that could instead stay invested and compound. Bring this number to your strategy session.
⚠️ You may be in the $50k passive-income trap

How we got there

Annual investment income (balance × return)$0
Corporate tax on that income$0
Less: portion refundable only when you pay taxable dividends$0
Net tax that stays gone each year$0

If nothing changes

Estimated tax drag over the next 10 years (at today's balance)$0

Get Your Numbers Modeled Properly

This tool gives you a directional estimate. Your actual situation — what you hold, how it's taxed, your active income, your timeline — changes the picture. Book a free 30-minute strategy session with Harper Price and get your specific numbers modeled, plus a written gap summary you can take to your CPA.

Book Your Strategy Session

Educational tool only — not tax, legal, or financial advice. This calculator produces directional estimates using simplified, top-marginal 2026 corporate tax assumptions and does not reflect your specific facts. It assumes your corporate investment income is fully taxable (interest, dividends, rents). If your returns are mostly capital gains, only the taxable half is taxed each year, so your real drag may be lower. A portion of corporate tax on investment income is refundable when you pay taxable dividends — timing and amount vary. The "tax-sheltered structure" scenario assumes a properly designed, exempt corporate-owned permanent insurance policy; insurance carries its own costs and rules, and growth is tax-sheltered only within exempt-policy limits. The $50,000 passive-income threshold grinds the federal small business deduction ($5 of business limit per $1 over $50k, eliminated at $150k); Ontario and New Brunswick keep their provincial small business deduction. Figures current as of 2026; rates change. Confirm everything with your CPA before acting.