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Corporate & Personal Tax · T2 / T1

Salary vs. Dividend Tax Optimizer

See exactly how much total tax, corporate and personal combined, disappears under a 100% salary strategy versus a blended salary/dividend split, for your province.

Reading This Tool

How To Use This Calculator

Start with your corporation's net income and the personal draw you actually need this year.

Drag the Optimized Dividend Mix slider to see how shifting part of that draw from salary to dividends changes the total tax bill. The bar chart compares a 100% salary approach against the blended split side by side, and the sidebar flags the two situations that change the math the most, passive investment income above $50,000, and a dividend mix small enough that its tax credit goes to waste.

Your Inputs

Assumes dividends are paid as non-eligible (small-business-rate) dividends, which is typical for income taxed under the $500K small business deduction limit. Figures use simplified, illustrative combined federal + provincial rates, not a substitute for a real T2/T1 filing.

Optimized Split Result

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Net Personal Income Left Over

$0

After personal tax & CPP on the salary portion

Corporate Tax Leakage

$0

Tax paid inside the corporation

Total System Tax (Optimized)

$0

Corp + personal + CPP, combined

Total System Tax (100% Salary)

$0

Same draw, no dividend mix

Total Tax Drag, 100% Salary vs. Optimized Split

Corporate Tax Personal Tax CPP (Employee + Employer)

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This tool models combined federal + provincial rates using simplified, rounded 2024/2025-approximate figures. It ignores personal credits beyond dividend tax credits, RRSP room, and province-specific surtaxes. It's built to show the shape of the salary-vs-dividend decision, not to replace a real integration calculation from a tax professional.

Want the exact split for your actual numbers?

We run this properly, RRSP room, passive income grind-down, prior-year carryforwards and all, as part of every T1 + T2 engagement.