E. Paguirigan CPA Inc.

06/29/2026

Many owner-managed professionals spend decades building a successful practice but overlook one of the largest tax planning opportunities available when they retire.

Recently, I met with an optician who is taking the important step of incorporating their practice as part of a long-term succession and retirement strategy.

Why incorporate now if retirement is still years away?

Because proper planning may allow the owner to qualify for the Lifetime Capital Gains Exemption when the practice is eventually sold or transferred.

In this particular case, the estimated tax savings could exceed $200,000.

Unfortunately, this type of planning cannot usually be implemented at the time of sale. In many cases, the structure needs to be put in place years in advance.

Most accountants focus on historical compliance.

Tax planning looks forward and asks:
• What is your exit strategy?
• Will your business qualify for the Lifetime Capital Gains Exemption?
• Are your children or successors part of the plan?
• Are there opportunities to multiply the exemption among family members?

If you own an incorporated or unincorporated professional practice or business and expect to sell or transition it in the future, now is the time to start planning.

The best tax savings opportunities are often available years before the transaction happens.

E. Paguirigan CPA Inc.

Eduardo Paguirigan, CPA
[email protected]
778-350-1896

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