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Structured Flow-Through Share Planning: Opportunities and Implementation

January 20, 2026

Flow-through share (FTS) planning is an important, yet often overlooked, tax planning tool in Canada. Join us for a clear and practical foundation into how FTS structures work, why they matter, and when they can create meaningful opportunities for clients. We’ll unpack planning opportunities and implementation essentials, including:

  • Current trends and commonly used structures for corporate and/or not-for-profit clients
  • How FTS transactions can be incorporated into broader corporate planning frameworks
  • Identifying suitable situations
  • Key legal considerations and documentation requirements
  • What you need to know about CRA compliance
  • Best practices for collaborating with tax and financial advisors


Become better equipped to recognize when flow-through share planning is appropriate, support proper execution and advise on this increasingly relevant planning tool.