Кратко: Если ты владелец CCPC и планируешь exit (sale акций) — ты можешь получить до $1.27M tax-free через Lifetime Capital Gains Exemption (LCGE). Но только если твои акции квалифицируются как QSBS (Qualified Small Business Share): 24+ месяцев holding + 90%+ active business assets в момент sale + 50%+ active business assets все 24 месяца. Если твоя CCPC накопила много cash или passive investments — нужна purification перед sale.

LCGE: $1.27M tax-free, но не для всех

LCGE = Lifetime Capital Gains Exemption. Это федеральное положение Income Tax Act §110.6, позволяющее продавцу QSBS shares исключить из taxable income до lifetime cap.

Текущий cap (2026): примерно $1,270,000 (indexed annually).

Что это значит математически:

Если ты продаёшь CCPC за $2M с cost base $0 (typical founder scenario) — capital gain $2M
50% taxable в Канаде = $1M taxable
БЕЗ LCGE: $1M × 47% marginal = $470K налога
С LCGE: $1M - $1.27M LCGE = -$270K (excess не used, но tax = 0)
Tax saved: $470K

Plus если твой spouse тоже co-owner — multiple LCGE → $940K+ saved.

⚠️ EMD compliance disclaimer: Образовательный материал. Для индивидуальных решений — discovery call с Licensed DR (NRD #4575551) + tax-specialized CPA + M&A lawyer.

QSBS требования: полный список

Чтобы твои CCPC shares квалифицировались как QSBS в момент sale, все 3 условия должны быть true:

1. Holding period: 24+ месяцев

Ты (или связанное с тобой лицо) должны владеть shares не менее 24 месяцев перед sale.

Strategy: incorporate early. Даже если бизнес 2 года был sole proprietor — incorporate и "transfer" business до CCPC asap (§85 rollover без immediate tax). Это starts 24-month clock.

2. Asset test в момент sale: 90%+ active

В момент sale, CCPC должна иметь ≥ 90% of fair market value (FMV) в active business assets.

Active assets include:

Equipment, inventory, accounts receivable
Goodwill, intellectual property used in business
Cash that is directly used in active business operations
Real estate used in business

Active assets DON'T include:

Excess cash (больше за reasonable working capital — typically 1-2 months operating expenses)
Marketable securities, investments
Real estate that's not used in business
Loans to shareholders

3. Holding period asset test: 50%+ active throughout

Все 24 месяца перед sale, CCPC должна иметь ≥ 50% FMV в active business assets. Это continuous test.

Purification: что это и когда нужна

Purification = процесс "очистки" CCPC от non-active assets перед sale.

Scenario 1: Cash hoarding

Ты 5 лет хранил profits в CCPC. Сейчас $500K cash + $200K active. FMV ratio: cash 71%, active 29%. Fail 90% test.

Fix: Pay out cash как dividends в 24 месяца перед planned sale. Или spin out cash в separate Holdco через §85 reorganization.

Scenario 2: Passive investments

Ты купил $300K в MICs / private REIT как "diversification". Active:passive = 60:40. Fail 90% test.

Fix: Move passive investments в Holdco. Тогда CCPC = 100% active business. Holdco holds passive.

Scenario 3: Real estate

Если CCPC owns commercial real estate used in business — это active. Если residential rental — это passive.

Fix: Spin rental property из CCPC в Real Estate Holding Co.

24-месячный purification roadmap

Месяц 0 (decision to sell)

Hire CPA с exit planning specialization
Audit current CCPC balance sheet
Identify disqualifying items

Месяц 1-3 (structure planning)

Decide purification approach
Set up Holdco if не существует

Месяц 3-6 (execution)

Execute §85 rollover or dividend payment
Transfer passive investments to Holdco

Месяц 6-24 (monitoring + buyer search)

Monthly review: keep ratio above 50% throughout
Search для buyer / engage M&A advisor

Месяц 24+ (sale execution)

At sale: confirm 90% active asset test
LCGE election на tax return
Multiple LCGE if structure permits

Family trust: multiplying LCGE

Strategy: Set up a family trust which owns shares of CCPC.

At sale:

Trust distributes capital gain до beneficiaries
Each beneficiary can claim their own LCGE up to $1.27M
Family of 4 = potential $5.08M tax-free

Requirements:

Trust must be settled > 24 months before sale
Beneficiaries must be adult
Trust documentation must be bulletproof

Cost: $10-15K legal setup + $3-5K annual trust accounting.

Crystallization

Если ты don't plan to sell, но CCPC value сильно выросла, можешь crystallize LCGE now.

Mechanism: §85 rollover части shares до Holdco at fair market value, electing to recognize capital gain. Pay tax with LCGE offset (tax = 0 up to $1.27M).

When: Если боишься future LCGE cap reduction.

Pitfalls которые стоят $400K+

1. Last-minute cash purge

Если pay out $500K dividend the month before sale — CRA can argue anti-avoidance.

Fix: Plan purification 18-24 months ahead.

2. Personal use property в corp

Если CCPC owns твою car, твою cottage — это personal benefit + passive asset. Disqualify LCGE.

3. Loans to shareholders > 1 year

§15(2) ITA — shareholder loans outstanding > 1 год = income to shareholder.

4. Non-arm's-length transactions

Sales до related party at non-FMV price = automatically reviewed by CRA.

5. Forgot about provincial differences

LCGE federal uniform, но provincial rules can apply.

Real example: $3M exit с family trust

Дано:

IT services CCPC, 8 лет operation
2026 projected sale: $3M
Cost base: $1,000
Capital gain: ~$3M

Structure: Family trust set up 3 года назад. Beneficiaries: founder, spouse, 2 adult children.

At sale:

Trust distributes $3M capital gain proportionally
Each beneficiary gets $750K capital gain
50% inclusion: $375K taxable each
LCGE claim: $375K offset by LCGE
Tax: $0 each
Total saved: ~$705K

Alternatives если LCGE не applies

1. Asset sale instead of share sale

Buyer покупает business assets. CCPC keeps cash/investments.

2. Earn-out structure

Sale paid out over 3-5 years. Spreads tax over multiple years.

3. Roll into buyer's shares

If buyer is also CCPC, можно §85 rollover shares for buyer's shares.

Вывод

LCGE — это largest tax break доступный canadian business owners. $1.27M tax-free per person, multiplied by family trust structures, потенциально $5M+ tax savings на mid-size exit.

But it requires планирование 24+ месяца вперёд:

Incorporate early (start 24-month clock)
Monitor asset composition
Purification if cash/investments grow too much
Family trust setup if exit value > $3M projected
CPA + M&A lawyer engagement at decision-to-sell

Гайд для предпринимателей — Финансы для предпринимателей в Канаде.

Discovery call — Записаться.

LCGE $1.27M tax-free на exit: QSBS purification roadmap для предпринимателей