Safe income

AI safe income support for Canadian CPAs

Reconcile safe income on hand to tax returns, retained earnings, and adjustments, with an allocation across shareholders and a log of every adjustment made.

How it works

1. Step 1

   Upload the tax history

   Attach a CSV/XLSX of taxable income, tax paid, and dividends by year.

2. Step 2

   The reconciliation builds

   Safe income is computed year by year and tied to retained earnings.

3. Step 3

   Review the allocation

   Get the safe income summary, shareholder allocation, and adjustment log.

What you get

• Safe income summary
• Shareholder allocation
• Adjustment log

Frequently asked questions

Why does safe income matter?

Under subsection 55(2), intercorporate dividends beyond safe income on hand can be recharacterized as capital gains. The workpaper documents the safe income supporting a planned dividend.

Is the output generated by an LLM?

No. The workpaper numbers are computed by deterministic spreadsheet logic — the same inputs always produce the same outputs. AI is only used to route your request and explain the results, so every figure is traceable to source rows.

What happens to my uploaded file?

Files are processed to build your workpaper and stay attached to your private conversation. They are not used to train models.