Corporate Account

• Use Case: For small businesses, holding companies, or professional corps investing retained earnings.
• Tax: Subject to corporate tax rates. Income from passive investments over $50,000 may reduce small business tax deduction.
• Benefit: Allows deferral and control of taxable income. Useful for reinvesting within the company.

ITF CAD (In Trust For)

• Use Case: Informal trust for a child or dependent. The adult manages the funds until the beneficiary reaches the age of majority.
• Tax: Attribution rules may apply on income and capital gains.
• Note: Not a formal trust — no trust deed or legal separation of ownership.