القائمة
CCPC incorporation decision framework — trigger assessment, cost-benefit analysis, execution checklist, post-incorporation setup, OpCo/HoldCo structure
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US/international payment compliance for Canadian sole proprietors and corporations. W-8BEN management (individual + entity), withholding tax recovery, 1099 interception, FX accounting (BoC noon rate), T1135 monitoring, Reg 105 contractor rules, multi-currency reconciliation. Prevents 30% backup withholding and $25/day T1135 penalties. CC-specific: Wise USD, Stripe, primary US retainer, Kraken.
Complete, populate and fill out 3-statement financial model templates (Income Statement, Balance Sheet, Cash Flow Statement) . Use when asked to fill out model templates, complete existing model frameworks, populate financial models with data, complete a partially filled IS/BS/CF framework, or link integrated financial statements within an existing template structure. Triggers include requests to fill in, complete, or populate a 3-statement model template
Container for skills synthesized at runtime by skill_synthesizer.py. Each child directory is a [NEW] skill with its own SKILL.md + metrics.json. Promoted to skills/<slug>/ after 3 successful uses (skill_metrics.py promote).
Build and maintain a calendar of upcoming catalysts across a coverage universe — earnings dates, conferences, product launches, regulatory decisions, and macro events. Helps prioritize attention and position ahead of events. Triggers on "catalyst calendar", "upcoming events", "what's coming up", "earnings calendar", "event calendar", or "catalyst tracker".
Prepare for client review meetings with portfolio performance summary, allocation analysis, talking points, and action items. Pulls together account data into a concise meeting-ready format. Use before quarterly reviews, annual checkups, or ad-hoc client meetings. Triggers on "client review", "meeting prep for [client]", "quarterly review", "prep for [client name]", or "client meeting".
Framework for building competitive landscape decks — market positioning, competitor deep-dives, comparative analysis, strategic synthesis. Use when the user asks for a competitive landscape, competitor analysis, peer comparison, market positioning assessment, strategic review, or investment memo deck. Also triggers on "who are the competitors to X", "benchmark X against peers", "build a market map", or any request to systematically evaluate competitive dynamics across an industry.
| name | incorporation-readiness |
| description | CCPC incorporation decision framework — trigger assessment, cost-benefit analysis, execution checklist, post-incorporation setup, OpCo/HoldCo structure |
| triggers | ["incorporate","incorporation","CCPC","company","corporation","should I incorporate","business structure","OpCo","HoldCo"] |
| tier | strategic |
| dependencies | ["accounting-advisor","tax-optimization","income-tier-monitoring"] |
Incorporation is the single highest-leverage tax move for a Canadian freelancer crossing $80K revenue. This skill governs when to pull the trigger, what it costs, how to execute, and what to set up post-incorporation — optimized for CC's profile as a 22-year-old Ontario sole proprietor operating OASIS AI Solutions.
Incorporate when OASIS AI Solutions sustains $80K+ annual revenue for 3+ months.
| Metric | Threshold | Current Status (2026-03-27) |
|---|---|---|
| Monthly revenue | $6,700+/month | ~$4,100/month MRR |
| Sustained duration | 3+ months | Not yet |
| Annual revenue run rate | $80,000+ | ~$49,200 |
| Projected trigger | Q3-Q4 2026 | On track |
These override the revenue threshold — incorporate earlier if any apply:
| Trigger | Rationale |
|---|---|
| Client requires E&O insurance under corp | Liability protection prerequisite |
| Revenue share or equity deal requiring entity | Can't hold equity as sole prop |
| Hiring first employee | Payroll under corp, not personal SIN |
| Planning SR&ED claim | CCPC gets 35% refundable vs 15% non-refundable |
| International structuring (IoM, Ireland) | Requires Canadian corp as parent entity |
| Single client represents 90%+ of revenue | PSB risk — diversify BEFORE incorporating |
| Structure | Rate on First $500K | Notes |
|---|---|---|
| Sole proprietor (Ontario) | 46.41% at $100K | Federal + Ontario combined |
| CCPC (SBD rate, Ontario) | 12.2% | Small Business Deduction |
| Tax deferral per dollar retained | ~34 cents | Keep in corp, defer personal tax |
Assumes: all income is business income, personal extraction via optimal salary/dividend mix.
| Annual Revenue | Sole Prop Tax | Corp Tax + Extraction | Annual Savings | Setup Payback |
|---|---|---|---|---|
| $80,000 | ~$18,500 | ~$13,200 | ~$5,300 | 6-12 months |
| $100,000 | ~$26,200 | ~$14,000 | ~$12,200 | 4-6 months |
| $150,000 | ~$44,600 | ~$18,300 | ~$26,300 | 2-3 months |
| $200,000 | ~$63,000 | ~$22,500 | ~$40,500 | 1-2 months |
| $300,000 | ~$101,000 | ~$31,000 | ~$70,000 | < 1 month |
Note: Savings assume leaving excess cash in corp (tax deferral). Full integration (extracting everything personally) reduces savings but is still positive above $80K.
| Cost Item | Low | High | Notes |
|---|---|---|---|
| Corporate accountant (T2 + advisory) | $2,000 | $4,000 | More complex than T1 |
| Annual corporate filing (Ontario) | $100 | $300 | Registry fees |
| Corporate legal (annual resolutions) | $300 | $800 | If using lawyer |
| Corporate bank account fees | $200 | $600 | RBC or Wise Business |
| Total annual overhead | $2,600 | $5,700 |
Breakeven: Incorporation saves money when tax savings > $3,000-$5,700/year — typically at $80K+ net business income.
Complete these decisions BEFORE filing anything:
| Decision | CC's Optimal Choice | Rationale |
|---|---|---|
| Jurisdiction | Federal (CBCA) | Operate anywhere in Canada, ~$200 more, worth it |
| Company name | Numbered company initially | Free, fast; rename later if needed (~$150) |
| Fiscal year-end | December 31 | Simplest for personal T1 alignment |
| Number of directors | 1 (CC only) | Sole director is fine for CCPC |
| Registered office | CC's home address | Can change; use real address |
| Share Class | Voting | Dividends | Purpose |
|---|---|---|---|
| Class A Common | Yes | Yes (discretionary) | CC's primary shares |
| Class B Common | No | Yes (discretionary) | Future spouse/family trust allocation |
| Class C Preferred | No | Fixed | Estate freeze trigger (future, when corp has value) |
Issue Class A to CC on day 1. Leave B and C authorized but unissued. Costs nothing to authorize; costs a lot to add later without triggering tax.
Using the BN, register for the accounts that apply:
| Account Type | Suffix | When Required |
|---|---|---|
| Corporate income tax | RC0001 | Mandatory immediately |
| HST/GST | RT0001 | Mandatory if revenue > $30K (OASIS is already over) |
| Payroll deductions | RP0001 | When paying salary to CC |
| Import/export | RM0001 | If selling to US clients (optional) |
Register at: business.cra-arc.gc.ca or call CRA Business at 1-800-959-5525.
This is the most important annual decision inside the corporation.
| Strategy | Pros | Cons |
|---|---|---|
| Salary only | Builds RRSP room ($0.18/$ earned), CPP contributions, employment deduction | Taxed at personal marginal rate immediately |
| Dividend only | Lower integration rate; no CPP; simpler | No RRSP room generated; CPP gap |
| Salary + dividend mix | Optimal for most CCPCs | Requires annual calculation |
Year 1 recommended: Pay CC a salary equal to the basic personal amount ($15,705 federal + $11,865 Ontario = ~$15,705 combined threshold) — tax-free salary. Leave remainder in corp at 12.2%.
Ongoing: Recalculate annually. Target salary = amount that generates desired RRSP room without triggering high marginal rates. Dividends top up personal cash needs.
| Trigger | Threshold |
|---|---|
| Retained earnings in OpCo | $200,000+ |
| Significant liability exposure | Any major contract or lawsuit risk |
| Planning real estate purchase via corp | Any amount |
| Estate planning (freeze) initiated | Any time after corp has meaningful value |
| International structuring (IoM/Ireland) | HoldCo becomes Canadian parent |
CC (personal)
|
v
HoldCo Inc. (holding company)
|
v
OASIS AI Solutions Inc. (OpCo — operations)
| Flow | Tax Treatment |
|---|---|
| OpCo earns business income | Taxed at 12.2% (SBD) |
| OpCo pays dividend to HoldCo | Tax-free under s.112 (inter-corporate dividend) |
| HoldCo holds investments, excess cash | Passive income sheltered from OpCo liability |
| HoldCo pays dividend to CC personally | Taxed at dividend rates (eligible: ~25-39% effective) |
| Milestone | Target Date | Trigger |
|---|---|---|
| Monitor revenue monthly | Ongoing | Income tier monitoring |
| Consult accountant (pre-incorporation) | Q2 2026 | If revenue trending toward $80K |
| File articles of incorporation | Q3-Q4 2026 | 3 months of $6,700+/month sustained |
| Open corporate accounts | Within 2 weeks of BN | BN received from CRA |
| Transfer assets (s.85) | With first T2 filing | Accountant prepares T2057 |
| SR&ED tracking begins | Day 1 of incorporation | Time logs for ATLAS/OASIS R&D |
| First corporate year-end | Dec 31, 2026 or 2027 | Depending on incorporation date |
| HoldCo evaluation | Q2 2027 | When OpCo retained earnings hit $200K |
Budget allocated for setup: $2,000-$5,000 (confirmed by CC). Estimated savings at $100K revenue: $12,000-$15,000/year. Estimated savings at $200K revenue: $25,000-$35,000/year.
| Mistake | Consequence | Prevention |
|---|---|---|
| Incorporating too early (< $60K) | Costs exceed tax savings | Wait for sustained $80K+ |
| Wrong share structure | Costly legal fix later (may trigger tax) | Authorize A/B/C classes upfront |
| Skipping s.85 rollover | Personal capital gain on asset transfer | File T2057 — non-negotiable |
| Commingling personal and corporate funds | CRA can pierce corporate veil | Separate bank accounts, zero exceptions |
| Not maintaining minute book | Director liability, failed audit | Annual resolutions minimum |
| PSB risk (single client) | Corp taxed at 33.33% not 12.2% — wipes out benefit | Ensure 2+ unrelated clients before incorporating |
| Not registering HST immediately | Retroactive assessment + penalties | Register on day 1 (OASIS already over $30K) |
| Missing SR&ED tracking from day 1 | Can't recover unclaimed R&D credits | Start time logs at incorporation date |
| Incorporating with departure planned | Departure tax + wind-up costs negate savings | Only incorporate with 3+ year Canada horizon |
docs/ATLAS_INCORPORATION_TAX_STRATEGIES.md — RDTOH, estate freeze, QSBC purification, shareholder loansdocs/ATLAS_BUSINESS_STRUCTURES.md — Entity types globally, full incorporation processdocs/ATLAS_INCOME_SCALING_PLAYBOOK.md — Tier-based triggers ($80K, $200K, $500K+)docs/ATLAS_AI_SAAS_TAX_GUIDE.md — SR&ED for AI, SaaS revenue recognitiondocs/ATLAS_UK_CROWN_DEPENDENCIES_STRATEGY.md — IoM/Ireland structuring requiring Canadian parent corpdocs/ATLAS_DEDUCTIONS_MASTERLIST.md — Corporate deductions post-incorporationdocs/ATLAS_BOOKKEEPING_SYSTEMS.md — T2125-to-T2 chart of accounts transitionbrain/USER.md — CC's current income, accounts, and financial profile