Safe Income

Safe Income Worksheet

This worksheet is used to calculate the safe income on hand for a class of shares, and allocate this balance to shareholders. We've found a way to make this challenging calculation clear and user friendly.

Our fresh approach allows you to reconcile your adjustments to tax returns and financial statements. You have easy options to customize your solution in response to changing legislation, CRA policies, and court opinions.

This worksheet is a powerful tool, purpose-built to meet the needs of professional tax advisors.

YouTube video

YouTube video

Download PDF

Download PDF

Jay Goodis (our CEO) moderated a complimentary Safe Income webinar series hosted by CPA Canada. The recorded sessions are available for viewing.


Net income for tax purposes

Safe income on hand, and retained earnings

Summary of SIOH balance

Safe income per shareholder


  • Safe Income Worksheet (1 Corp, 1 Shareholder)
  • Safe Income Worksheet (1 Corp, 6 Shareholders)
  • Safe Income Worksheet (1 Corp, 16 Shareholders)