E. Paguirigan CPA Inc.

05/22/2026

Join me on May 30, 2026 as I discuss practical tax and estate planning issues faced by incorporated business owners and professionals.

My presentation will cover:
• Common tax challenges for business owners
• Retirement and succession planning concerns
• Estate liquidity issues at death
• Where corporate life insurance may fit into an overall planning strategy

I’ll also be sharing real client planning scenarios involving:
• Corporate surplus accumulation
• Passive investment concerns
• Intergenerational wealth transfer
• Family business succession planning

This session is designed for accountants, finance professionals, and advisors looking to better understand how tax planning and insurance strategies can work together to help preserve wealth and support long-term family goals.

I’m honoured to be speaking alongside:
• Jay Mallari, QAFP, EPC
• Winch Madarang, EPC

Date: May 30, 2026
Time: 10:00 AM – 1:00 PM

For more details and registration:
https://www.afcabc.org/

05/04/2026

Helping a client plan ahead before a major tax event—and turning it into an opportunity.

I recently worked on a reorganization involving a family trust approaching its 21-year deemed disposition rule in 2028. Without planning, this could have triggered a significant tax bill.

Here’s what I implemented:

• Froze the value of the company at $21M and transferred future growth to a newly created trust on a tax-deferred basis
• Allocated $1.5M of shares to a first-generation beneficiary to preserve access to the Lifetime Capital Gains Exemption
• Rolled the remaining shares into an Alter Ego Trust to minimize probate fees and support long-term estate planning
• Maintained control of the corporations with the original shareholder

The result:

• Deferred tax exposure from the 21-year rule
• Preserved access to capital gains exemption
• Reduced future probate costs — estimated savings of approximately $270,000 to $290,000 based on current BC probate rates
• Separated current value from future growth for better estate and tax planning
• Maintained control while transitioning economic ownership

This is the kind of planning that doesn’t just look backward—I engineer what happens next.

If you have a family trust, holding company, or are thinking about succession planning, it’s worth reviewing your structure early.

📞 778.350.1896
📧 [email protected]

Call now to connect with business.

04/13/2026

Most accountants look backward. I engineer what happens next.

If you’re a business owner, the real value isn’t just filing your taxes—it’s structuring your affairs so you keep more of what you earn and protect what you’ve built.

I work with owner-managed businesses to:
• reduce tax through proper corporate structuring
• plan ahead for major events (sale, retirement, succession)
• integrate estate planning into your overall strategy

Good tax planning isn’t reactive. It’s intentional.

If you’re not sure whether your current structure is working for you—or against you—it may be time for a second look.

📩 [email protected]

📞 778-350-1896

03/30/2026

Big update on estate and tax planning in Canada.

Bill C-15 received Royal Assent on March 26, 2026. This introduces several measures from the 2025 Federal Budget, including technical changes to the Income Tax Act.

One important change I’m watching closely:

The amendment to subsection 164(6).

Previously, a graduated rate estate (GRE) could only carry back capital losses and terminal losses to the deceased’s final tax return within 1 taxation year.

Now, for deaths occurring after August 11, 2024, the carryback period is extended to up to 3 taxation years of the estate.

Why this matters:
• More flexibility in post-mortem tax planning
• Better ability to utilize losses
• Potential for increased tax recovery on the final return

This is a significant planning opportunity, especially for estates with investments or corporate structures.

If you’re dealing with an estate or planning ahead, let’s connect. I can help you review your situation and identify opportunities under these new rules.

E. Paguirigan CPA Inc.
778-350-1896

Call now to connect with business.

03/26/2026

I’m proud to share that E. Paguirigan CPA Inc. is now an Accredited Business with the Better Business Bureau serving Mainland British Columbia.

Accredited since March 18, 2026, this recognition reflects my commitment to trust, transparency, and ethical business practices.

For my clients, this means:
• You’re working with a CPA who operates with integrity and accountability
• You receive clear, professional advice you can rely on
• I am committed to doing what’s right—not just what’s easy

In my practice, I go beyond compliance. I help business owners and corporate families plan ahead—whether it’s minimizing taxes, structuring for growth, or protecting wealth for the next generation.

Most accountants look backward. I engineer what happens next.

Thank you to my clients, partners, and community for your continued trust and support.

If you’re looking for a CPA who focuses on strategy—not just filings—let’s connect.

📧 [email protected]

📞 778-350-1896

03/14/2026

Good news for first-time buyers!

The federal government introduced the First-Time Home Buyer GST Rebate in 2025. This program can significantly reduce the GST (or the federal portion of HST) on a newly built home.

Here are the key highlights:

Eligible buyers
You must be at least 18 years old and a Canadian citizen or permanent resident. You also must not have lived in a home that you or your spouse owned in the current year or the previous four years. The rebate can only be claimed once per individual or couple.

Eligible homes
The rebate applies to newly constructed or substantially renovated homes purchased from a builder, owner-built homes, and certain co-operative housing units intended to be your primary residence.

Rebate amount
• Homes up to $1 million – up to 100% of the GST may be rebated (maximum $50,000)
• Homes between $1 million and $1.5 million – rebate is gradually reduced
• Homes $1.5 million or more – no rebate available

Important timing
The purchase agreement must be signed after March 19, 2025 and before 2031, and the home must be completed before 2036.

Additional benefit
This rebate can be claimed in addition to the existing GST/HST New Housing Rebate, which may further reduce the tax cost for first-time buyers.

How to claim
You can apply directly with CRA or assign the rebate to the builder so the amount can be credited to the purchase price.

Buying your first home is a major milestone, and understanding available tax incentives can help reduce the overall cost.

If you are planning to buy a new home and want to understand how this rebate may apply to your situation, feel free to reach out.

E. Paguirigan CPA Inc.

02/04/2026

Your Corporation Is Part of Your Estate Plan
Corporate structure impacts probate, succession, and future capital gains. Tax planning today protects family wealth tomorrow.
👉 Schedule a corporate and estate planning discussion
📞 778-350-1896 | 📧 [email protected]

02/02/2026

Corporate Reorganizations Are Not Just for Large Companies
Estate freezes and share restructures are common tools for owner-managed businesses planning for growth or succession.
👉 Book a strategy session with a CPA corporate taxation specialist
📞 778-350-1896 | 📧 [email protected]

01/28/2026

Capital Dividend Account (CDA): Powerful, But Easy to Get Wrong
CDA allows tax-free dividends, but errors can result in penalties and unexpected tax exposure.
👉 Contact us for CDA planning and review
📞 778-350-1896 | 📧 [email protected]

01/26/2026

Growing Business? Your Tax Strategy Should Grow Too
What worked at $150K of profit may no longer be efficient at $500K+. Growth requires a different tax approach.
👉 Request a corporate structure review
📞 778-350-1896 | 📧 [email protected]

01/21/2026

Thinking About a Holding Company? Do It the Right Way
A holding company can protect assets and defer tax—but only if structured correctly. Poor setups often create unnecessary risk.
👉 Book a consultation before incorporating or restructuring
📞 778-350-1896 | 📧 [email protected]