Canadian tax research
you can defend.
Ask a tax question. TaxBeacon AI finds authority, evaluates evidence, flags uncertainty, and produces a reviewable position with citations and an audit trail.
Built for solo CPAs and small firms that need premium Canadian tax research without enterprise subscription pricing.
Not another AI chatbot.
A generic AI will draft a confident answer and hedge at the end. TaxBeacon AI builds a position — cited, risk-scored, and ready to stand behind.
Subsection 55(2) of the Income Tax Act is a complex anti-avoidance rule that generally applies when a corporation receives a dividend from another corporation. Whether it applies in your specific situation depends on many factors, including the nature of the transaction and the amount involved.
You should consider whether any exceptions might apply, such as the safe income exception.
This is what you get.
Not a summary. Not a chatbot reply. A structured tax position with authority, reasoning, gaps, and an audit trail.
Confirm s.55(2) safe income on hand calculation and GAAR exposure for $2.4M pre-sale dividend.
Five steps. No jargon.
Your judgment stays in the loop.
TaxBeacon AI produces research, not a final answer. Every output is structured to be reviewed, annotated, and signed off by a professional.
Where TaxBeacon AI looks.
Sources are ranked by authority tier — statute above guidance, guidance above commentary. Every source has a weight that factors into the confidence score.
Built to support real professional review.
Your research stays yours.
Honest answers.
ChatGPT will give you a confident-sounding answer without showing you where it came from. TaxBeacon AI retrieves the actual sources — ITA text, CRA folios, and court decisions — reads them, and builds a cited position from them. The difference matters when you're defending a client position.
Yes. TaxBeacon AI retrieves and reads the full source document before citing it. Citations are checked for relevance before appearing in the output. You should still verify citations yourself before relying on them in a client position — that's the point of professional review.
No. TaxBeacon AI produces research-grade position memos. They are not legal or tax advice, and they do not create a solicitor-client relationship. The output is designed to accelerate your research, not replace your review. You decide whether to adopt the position.
Federal ITA, CRA Income Tax Folios, CRA technical interpretations and advance rulings, Department of Finance technical notes, Tax Court of Canada decisions, Federal Court of Appeal decisions, and selected professional commentary (Big-4 and national firm tax alerts, clearly labeled). Provincial law and GST/HST are not currently in scope.
Sources are retrieved live at query time from government and CanLII databases. Research is current to within days for legislation and CRA guidance. TaxBeacon AI does not rely on a static training cutoff for source retrieval — but you should always verify currency on time-sensitive matters, especially where a Budget or pending amendment may change the analysis.
TaxBeacon AI will flag insufficient evidence rather than produce a low-quality position. The output will identify the specific gaps — missing authority, conflicting sources, or unanswered sub-questions — and suggest follow-up queries rather than filling gaps with inference.
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