George Mathew Associates
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Tool — 2026 Ontario

How much would the business need?

Three separate obligations, sized separately: the tax on your shares when you die, the money to buy out a departing shareholder, and the cost of losing someone the company depends on. Different problems, usually different policies.

Business coverage inputs and results

The company

A defensible figure, ideally from a valuation. A number from memory produces a policy that is wrong by exactly the amount you were wrong.

Often nominal if you incorporated from nothing, which is what makes the gain so large. Your accountant has the real figure.

Qualifying has strict tests on asset composition and holding period, and shares can fall offside without anyone noticing. Only your accountant can confirm it.

Key person

A lender will usually call this on death, and the guarantee follows the estate to the family.

What is already in place

Estimated tax on the deemed disposition

$0 Payable by your estate on the terminal return, on a date it did not choose, against an asset it cannot easily sell
Reaches the family Goes to tax
Value of your shares$0
Less adjusted cost base$0
Less capital gains exemption$0
Taxable capital gain$0
Estimated tax$0

Buy-sell funding

$0 What the surviving shareholders or the company would need on hand to buy your shares under a shareholders' agreement

Key person coverage

$0 What the company would need to survive the revenue hit, replace the person, and satisfy a lender calling a guarantee
Lost profit over the recovery period$0
Recruit and train$0
Guaranteed debt$0
Key person estimate$0

This is an estimate, not advice and not a quote. It uses published 2026 figures and simplifies heavily. Nothing you enter leaves your browser — there is no server, no account, and nothing is stored or sent. Your actual position depends on the company’s value, share structure, adjusted cost base, debts, shareholder agreement and tax circumstances. Confirm material figures with your lawyer and accountant before arranging coverage.

This one simplifies harder than the others. It applies top combined Ontario marginal rates to the whole taxable gain and ignores the capital dividend account, grandfathered policies, corporate attribution, alternative minimum tax, and every planning technique your accountant would actually use. It shows the order of magnitude of the problem. It does not size a policy.

Start with a conversation.

Thirty minutes, no charge, no product pitch. Bring whatever you have — a will, a policy, a shoebox of paper, or nothing at all. You will leave knowing what is missing and what it takes to fix.

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