{"text_format":"3","workbook":"xlsx","n_sheets":16,"sheets":["Output","Input","Considerations","Sortie","Entrée","Considérations","Raw Data","Notes","List","List French","LTCGE","LTCGE French","RRIF","RRIF French","Estate tax rates","Estate tax rates French"],"not_rendered":{"charts":2,"images":12,"macros":1,"defined_names":248,"comments":2},"read":"whole","date_system":"1900"}

{"sheet":"Output","index":0,"n_rows":30,"n_cols":17,"rows_kept":30,"hidden":true,"merged":[[11,1,11,16],[15,1,15,16],[16,3,16,6],[17,3,18,6],[17,10,18,15],[19,10,20,15],[21,3,21,6],[21,10,22,15],[22,3,23,6],[27,1,27,16],[28,1,28,16],[29,1,29,16]]}
{"$rows_empty":9}
[{"$nulls":16},"v2025.02"]
[]
[null,"You’ve worked your whole life to build your wealth and would like your loved ones to continue enjoying the fruits of your hard work. However, there are taxes and expenses that must be paid in cash before your assets are transferred to your beneficiaries. Those taxes and expenses may be higher than you think and may significantly reduce the size of your estate available to your beneficiaries. Further, if your estate does not have enough liquid assets to pay off those expenses some of the other assets may have to be quickly sold for example: your home, cottage or vehicles."]
[null,"The following chart is an estimation of what could happen to your estate and the cash shortfall you will leave behind."]
[]
[]
[null,"Taxes and final expenses may shrink the estate you intend to leave behind for your beneficiary."]
[{"$nulls":3},"You intend to leave this for your beneficiary:"]
[{"$nulls":3},{"$f":"'Raw Data'!D22","v":{"v":0,"d":"$0.0 M"}},{"$nulls":6},"Expected reduction in estate due to liabilities, expenses and taxes:"]
[]
[{"$nulls":10},{"$f":"ROUND(D18,1)-ROUND(D23,1)","v":{"v":0,"d":"$0.0 M"}}]
[]
[{"$nulls":3},"This is what your beneficiary will likely receive:",{"$nulls":6},"Consider including this amount in determining your total permanent life insurance need."]
[{"$nulls":3},{"$f":"'Raw Data'!D19","v":{"v":0,"d":"$0.0 M"}}]
[]
[]
[]
[]
[null,"A death benefit from an RBC life insurance policy may be used to pay tax liabilities and other expenses, and avoid reduction in the estate available to the beneficiaries."]
[]
[null,{"$f":"\"Reach out and speak to \"&IF(Eng_Adv_Use_In_Printouts=\"Yes\",TRIM(Eng_Prepared_By),\"your RBC advisor\")&\" today!\"","v":"Reach out and speak to your RBC advisor today!"}]

{"sheet":"Input","index":1,"n_rows":148,"n_cols":80,"rows_kept":148,"hidden":true,"merged":[[4,16,4,59],[7,7,7,29],[8,11,8,12],[10,26,10,60],[15,2,15,84],[16,2,16,84],[17,2,17,84],[18,2,18,84],[19,2,19,84],[24,2,24,84],[25,2,25,84],[26,2,26,84],[28,3,28,7],[28,8,28,26],[28,35,28,36],[28,46,28,47],[28,62,28,63],[28,78,28,82],[34,2,34,84],[35,2,35,84],[36,2,36,84],[38,25,38,30],[38,32,38,36],[38,38,38,42],[38,44,38,48],[38,50,38,54],[38,56,38,59],[38,61,38,65],[38,67,38,71],[38,73,38,77],[38,79,38,83],[40,61,40,65],[40,79,40,83],[42,3,42,6],[42,27,42,28],[42,38,42,42],[42,44,42,48],[42,50,42,54],[42,56,42,59],[42,61,42,65],[42,73,42,77],[42,79,42,83],[44,3,44,6],[44,27,44,28],[44,50,44,54],[44,56,44,59],[44,61,44,65],[44,73,44,77],[44,79,44,83],[46,27,46,28],[46,38,46,42],[46,44,46,48],[46,50,46,54],[46,56,46,59],[46,61,46,65],[46,79,46,83],[48,3,48,26],[48,27,48,28],[48,32,48,36],[48,38,48,42],[48,44,48,48],[48,50,48,54],[48,56,48,59],[48,61,48,65],[48,67,48,71],[48,79,48,83],[50,3,50,26],[50,27,50,28],[50,32,50,36],[50,38,50,42],[50,44,50,48],[50,50,50,54],[50,56,50,59],[50,61,50,65],[50,67,50,71],[50,79,50,83],[52,27,52,28],[52,32,52,36],[52,38,52,42],[52,44,52,48],[52,50,52,54],[52,56,52,59],[52,61,52,65],[52,67,52,71],[52,79,52,83],[54,32,54,36],[54,50,54,54],[54,56,54,59],[54,61,54,65],[54,67,54,71],[54,79,54,83],[56,32,56,36],[56,50,56,54],[56,56,56,59],[56,61,56,65],[56,67,56,71],[56,79,56,83],[58,32,58,36],[58,50,58,54],[58,56,58,59],[58,61,58,65],[58,67,58,71],[58,79,58,83],[60,27,60,28],[60,32,60,36],[60,50,60,54],[60,56,60,59],[60,61,60,65],[60,67,60,71],[60,79,60,83],[62,27,62,28],[62,32,62,36],[62,50,62,54],[62,61,62,65],[62,67,62,71],[62,79,62,83],[64,32,64,36],[64,38,64,42],[64,44,64,48],[64,50,64,54],[64,56,64,59],[64,61,64,65],[64,67,64,71],[64,79,64,83],[66,32,66,36],[66,38,66,42],[66,44,66,48],[66,50,66,54],[66,56,66,59],[66,61,66,65],[66,67,66,71],[66,79,66,83],[68,32,68,36],[68,38,68,42],[68,44,68,48],[68,50,68,54],[68,56,68,59],[68,61,68,65],[68,67,68,71],[68,79,68,83],[70,73,70,77],[72,73,72,77],[74,61,74,65],[74,73,74,77],[74,79,74,83],[76,61,76,65],[76,73,76,77],[76,79,76,83],[79,61,79,66],[79,67,79,71],[79,73,79,77],[79,79,79,83],[82,26,82,60],[88,2,88,84],[89,2,89,84],[90,2,90,84],[92,79,92,83],[94,32,94,36],[94,67,94,71],[96,32,97,36],[96,38,97,50],[96,51,97,55],[96,67,97,71],[99,32,99,36],[99,39,99,50],[99,51,99,55],[99,67,99,71],[101,73,101,77],[104,61,104,66],[104,67,104,71],[104,73,104,77],[104,79,104,83],[110,2,110,84],[111,2,111,84],[112,2,112,84],[114,3,114,9],[114,10,114,15],[114,17,114,27],[114,28,114,33],[114,35,114,50],[114,51,114,56],[114,62,114,77],[114,78,114,83],[120,2,120,25],[121,2,121,25],[122,2,122,25],[124,15,124,18],[124,20,124,24],[126,20,126,24],[128,20,128,24],[130,15,130,18],[130,20,130,24],[132,15,132,18],[132,20,132,24],[134,15,134,18],[134,20,134,24],[136,20,136,24],[138,20,138,24],[140,20,140,24],[143,3,143,19],[143,20,143,24],[147,2,147,84]]}
[]
[]
[]
[]
[{"$nulls":16},"Do not send this spreadsheet to your clients. Only the pdf printouts can be distributed."]
[]
[]
[null,null,"Prepared by:"]
[null,null,"Include in printouts:",{"$nulls":8},"No"]
[]
[{"$nulls":26},"ESTATE TRANSFER ESTIMATE v2025.02"]
[]
[]
[]
[]
[]
[null,null,"About this calculator"]
[]
[null,null,"The purpose of this calculator is to estimate the income tax and estate administration tax/probate fees that may become payable upon your death based on the assets you may own at that time and show its impact on your estate. The calculation assumes that you are either a single person or a last to die spouse/common law-partner."]
[null,null,"An RBC Permanent Life Insurance policy may provide an excellent solution to maximize your estate’s liquidity."]
[]
[]
[]
[]
[]
[null,null,"Client information"]
[]
[]
[{"$nulls":3},"Client name  ",{"$nulls":30},"Client age  ",{"$nulls":10},"Comparison age",{"$nulls":15},"Province of residence  ","AB",{"$nulls":14},"Marginal tax rate  "]
[]
[]
[]
[]
[]
[]
[null,null,"Asset information"]
[]
[]
[{"$nulls":3},"Asset type",{"$nulls":21},"Beneficiary designation",{"$nulls":6},"ACB / cost",{"$nulls":5},"Annual contribution",{"$nulls":5},"Contribution years",{"$nulls":5},"Current FMV",{"$nulls":5},"Growth rate",{"$nulls":4},"Future      value",{"$nulls":5},"Taxable gain",{"$nulls":5},"Taxable income",{"$nulls":5},"Estate"]
[]
[{"$nulls":3},"Cash",{"$nulls":75},{"$f":"BJ41","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"RRSP",{"$nulls":23},"No",{"$nulls":33},{"$f":"IF(Eng_Compare_Age>71,0,IF(AND(Eng_Cont_Yrs_RRSP>0,Eng_Cont_Yrs_RRSP<72-Eng_Client_Age),FV(Eng_Rate_RRSP,71-Eng_Client_Age-Eng_Cont_Yrs_RRSP,0,-FV(Eng_Rate_RRSP,Eng_Cont_Yrs_RRSP,-Eng_Cont_RRSP,-Eng_FMV_RRSP,1),1),FV(Eng_Rate_RRSP,71-Eng_Client_Age,-Eng_Cont_RRSP,-Eng_FMV_RRSP,1)))","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+IF(AU29>71,0,BJ43)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"IF(AB43=List!$A$20,0,BJ43)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"RRIF",{"$nulls":23},"No",{"$nulls":33},{"$f":"IF($AU$29<72,0,VLOOKUP($AU$29,RRIF!$A$4:$F$43,6))","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BJ45","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"IF(AB45=List!$A$20,0,BJ45)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"TFSA",{"$nulls":23},"No",{"$nulls":33},{"$f":"+IF(AND(Eng_Cont_Yrs_TFSA>0,Eng_Cont_Yrs_TFSA<Eng_Compare_Age-Eng_Client_Age),FV(Eng_Rate_TFSA,Eng_Compare_Age-Eng_Client_Age-Eng_Cont_Yrs_TFSA,0,-FV(Eng_Rate_TFSA,Eng_Cont_Yrs_TFSA,-Eng_Cont_TFSA,-Eng_FMV_TFSA,1),1),FV(Eng_Rate_TFSA,Eng_Compare_Age-Eng_Client_Age,-Eng_Cont_TFSA,-Eng_FMV_TFSA,1))","v":{"v":0,"d":"0 "}},{"$nulls":17},{"$f":"IF(AB47=List!$A$20,0,BJ47)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Non-registered investments (growth/capital gains focused)",{"$nulls":57},{"$f":"IF(AND(Eng_Cont_Yrs_NR1>0,Eng_Cont_Yrs_NR1<Eng_Compare_Age-Eng_Client_Age),FV(Eng_Rate_NR1,Eng_Compare_Age-Eng_Client_Age-Eng_Cont_Yrs_NR1,0,-FV(Eng_Rate_NR1,Eng_Cont_Yrs_NR1,-Eng_Cont_NR1,-Eng_FMV_NR1,1),1),FV(Eng_Rate_NR1,Eng_Compare_Age-Eng_Client_Age,-Eng_Cont_NR1,-Eng_FMV_NR1,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BJ49-Eng_ACB_NR1-(Eng_Cont_NR1*Eng_Cont_Yrs_NR1))*List!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"BJ49","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Non-registered investments (segregated fund, if applicable)",{"$nulls":23},"No",{"$nulls":33},{"$f":"IF(AND(Eng_Cont_Yrs_NR2>0,Eng_Cont_Yrs_NR2<Eng_Compare_Age-Eng_Client_Age),FV(Eng_Rate_NR2,Eng_Compare_Age-Eng_Client_Age-Eng_Cont_Yrs_NR2,0,-FV(Eng_Rate_NR2,Eng_Cont_Yrs_NR2,-Eng_Cont_NR2,-Eng_FMV_NR2,1),1),FV(Eng_Rate_NR2,Eng_Compare_Age-Eng_Client_Age,-Eng_Cont_NR2,-Eng_FMV_NR2,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BJ51-Eng_ACB_NR2-(Eng_Cont_NR2*Eng_Cont_Yrs_NR2))*List!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"IF(AB51=List!$A$20,0,BJ51)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Non-registered investments (other)",{"$nulls":57},{"$f":"+IF(AND(Eng_Cont_Yrs_NR3>0,Eng_Cont_Yrs_NR3<Eng_Compare_Age-Eng_Client_Age),FV(Eng_Rate_NR3,Eng_Compare_Age-Eng_Client_Age-Eng_Cont_Yrs_NR3,0,-FV(Eng_Rate_NR3,Eng_Cont_Yrs_NR3,-Eng_Cont_NR3,-Eng_FMV_NR3,1),1),FV(Eng_Rate_NR3,Eng_Compare_Age-Eng_Client_Age,-Eng_Cont_NR3,-Eng_FMV_NR3,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"v":0,"d":"0 "},{"$nulls":11},{"$f":"BJ53","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Land",{"$nulls":57},{"$f":"FV(BE55,$AU$29-$AJ$29,,-AY55,1)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BJ55-AG55)*List!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BJ55","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Principal residence",{"$nulls":57},{"$f":"FV(BE57,$AU$29-$AJ$29,,-AY57,1)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+MAX(0,(BJ57-AG57)*List!$B$1)","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BJ57","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Other real estate (business/rental assets can not have capital losses)",{"$nulls":57},{"$f":"FV(BE59,$AU$29-$AJ$29,,-AY59,1)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+MAX(0,(BJ59-AG59)*List!$B$1)","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BJ59","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Business shares (common / growth stock)",{"$nulls":57},{"$f":"FV(BE61,$AU$29-$AJ$29,,-AY61,1)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BJ61-AG61)*List!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BJ61","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Business shares (fixed value / estate-freeze stock)",{"$nulls":57},{"$f":"AY63","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BJ63-AG63)*List!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BJ63","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Other assets generating capital gains (e.g. gold coins, painting etc.) ",{"$nulls":57},{"$f":"+IF(AND(Eng_Cont_Yrs_Other_Assets>0,Eng_Cont_Yrs_Other_Assets<Eng_Compare_Age-Eng_Client_Age),FV(Eng_Rate_Other_Assets,Eng_Compare_Age-Eng_Client_Age-Eng_Cont_Yrs_Other_Assets,0,-FV(Eng_Rate_Other_Assets,Eng_Cont_Yrs_Other_Assets,-Eng_Cont_Other_Assets,-Eng_FMV_Other_Assets,1),1),FV(Eng_Rate_Other_Assets,Eng_Compare_Age-Eng_Client_Age,-Eng_Cont_Other_Assets,-Eng_FMV_Other_Assets,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BJ65-AG65-(Eng_Cont_Other_Assets*Eng_Cont_Yrs_Other_Assets))*List!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BJ65","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Other easily cashable assets",{"$nulls":57},{"$f":"+IF(AND(Eng_Cont_Yrs_Other_Easy_Assets>0,Eng_Cont_Yrs_Other_Easy_Assets<Eng_Compare_Age-Eng_Client_Age),FV(Eng_Rate_Other_Easy_Assets,Eng_Compare_Age-Eng_Client_Age-Eng_Cont_Yrs_Other_Easy_Assets,0,-FV(Eng_Rate_Other_Easy_Assets,Eng_Cont_Yrs_Other_Easy_Assets,-Eng_Cont_Other_Easy_Assets,-Eng_FMV_Other_Easy_Assets,1),1),FV(Eng_Rate_Other_Easy_Assets,Eng_Compare_Age-Eng_Client_Age,-Eng_Cont_Other_Easy_Assets,-Eng_FMV_Other_Easy_Assets,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BJ67-AG67-(Eng_Cont_Other_Easy_Assets*Eng_Cont_Yrs_Other_Easy_Assets))*List!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"BJ67","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Other non-cashable assets",{"$nulls":57},{"$f":"+IF(AND(Eng_Cont_Yrs_Other_Non_Assets>0,Eng_Cont_Yrs_Other_Non_Assets<Eng_Compare_Age-Eng_Client_Age),FV(Eng_Rate_Other_Non_Assets,Eng_Compare_Age-Eng_Client_Age-Eng_Cont_Yrs_Other_Non_Assets,0,-FV(Eng_Rate_Other_Non_Assets,Eng_Cont_Yrs_Other_Non_Assets,-Eng_Cont_Other_Non_Assets,-Eng_FMV_Other_Non_Assets,1),1),FV(Eng_Rate_Other_Non_Assets,Eng_Compare_Age-Eng_Client_Age,-Eng_Cont_Other_Non_Assets,-Eng_FMV_Other_Non_Assets,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BJ69-AG69-(Eng_Cont_Other_Non_Assets*Eng_Cont_Yrs_Other_Non_Assets))*List!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"BJ69","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Estimated depreciation recapture on personally owned buisness assets"]
[]
[{"$nulls":3},"Estimated terminal loss on personally owned buisness/rental assets"]
[]
[{"$nulls":3},"Guaranteed portion of annuity",{"$nulls":75},{"$f":"BJ75","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Inforce Life insurance coverage (Death benefit - only if the estate is the beneficiary)",{"$nulls":69},{"v":0,"d":"0 "},{"$nulls":5},{"$f":"BJ77","v":{"v":0,"d":"0 "}}]
[]
[]
[{"$nulls":61},"Gross",{"$nulls":5},{"$f":"SUM(BP41:BP77)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"SUM(BV41:BV77)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"SUM(CB41:CB77)","v":{"v":0,"d":"0 "}}]
[]
[]
[{"$nulls":26},"ESTATE TRANSFER ESTIMATE v2025.02 continued"]
[]
[]
[]
[]
[]
[]
[null,null,"Deductions"]
[]
[]
[{"$nulls":3},"Mortgage/borrowing on real property included in estate above"]
[]
[{"$nulls":3},"Principal residence exemption (%)",{"$nulls":63},{"$f":"+BP57*AG95","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Lifetime capital gains deduction (1/2 of exemption amount)",{"$nulls":28},{"$f":"+VLOOKUP($AU$29,LTCGE!$B$2:$D$101,3)","v":{"v":625000,"d":"625,000"}},{"$nulls":5},"Available LTCGD of the client",{"$nulls":12},{"$f":"+AG97","v":{"v":625000,"d":"625,000 "}},{"$nulls":15},{"$f":"MIN(AG97,AZ97,BP61)","v":{"v":0,"d":"0 "}}]
[{"$nulls":3},"Maximum indexed to inflation amount of LTCGD at comparison age"]
[]
[{"$nulls":3},"Maximum Canada Entrepreneurs Incentive (CEI) amount at comparison age",{"$nulls":28},{"$f":"+VLOOKUP($AU$29,LTCGE!$B$2:$F$101,5)","v":{"v":400000,"d":"400,000"}},{"$nulls":6},"Available CEI limit of the client",{"$nulls":11},{"$f":"+AG100","v":{"v":400000,"d":"400,000 "}},{"$nulls":15},{"$f":"+MAX(0,MIN(AG100,AZ100,BJ61-Eng_ACB_BS1-(BP97/List!B1))*LTCGE!$K$3*List!$B$1)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Other"]
[]
[]
[{"$nulls":61},"Net",{"$nulls":5},{"$f":"+BP80-BP95-BP97-BP100","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+BV80","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+CB80-CB93","v":{"v":0,"d":"0 "}}]
[]
[]
[]
[]
[]
[]
[null,null,"Liquidity Summary"]
[]
[]
[{"$nulls":3},"Liquid assets",{"$nulls":6},{"$f":"BJ41+BJ43+BJ45+BJ47+BJ49+BJ51+BJ53+BJ67","v":{"v":0,"d":"0 "}},{"$nulls":6},"Death benefit to estate",{"$nulls":10},{"$f":"BJ77","v":{"v":0,"d":"0 "}},{"$nulls":6},"Total cash required",{"$nulls":15},{"$f":"U144","v":{"v":0,"d":"0 "}},{"$nulls":10},"Surplus / (Shortfall)",{"$nulls":15},{"$f":"K115-AZ115+AC115","v":{"v":0,"d":"0 "}}]
[]
[]
[]
[]
[]
[]
[null,null,"Liabilities and expenses"]
[]
[]
[{"$nulls":15},"As a % of estate",{"$nulls":4},"Amount"]
[]
[{"$nulls":3},"Mortgage",{"$nulls":16},{"$f":"CB93","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Other debt and liabilities at death"]
[]
[{"$nulls":3},"Legal fees",{"$nulls":16},{"$f":"+P131*($CB$80-$CB$105)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Accounting fees",{"$nulls":16},{"$f":"+P133*($CB$80-$CB$105)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Trustee / executor fees",{"$nulls":16},{"$f":"+P135*($CB$80-$CB$105)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Other final expenses"]
[]
[{"$nulls":3},"Income tax payable",{"$nulls":16},{"$f":"+(BV105+BP105)*$CA$29","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Probate tax payable",{"$nulls":16},{"$f":"+VLOOKUP(BK29,List!$A$5:$D$17,4)","v":{"v":0,"d":"0 "}}]
[]
[]
[{"$nulls":3},"Expected shrinkage in estate due to liabilities, expenses and taxes",{"$nulls":16},{"$f":"SUM(U127:U141)","v":{"v":0,"d":"0 "}}]
[]
[]
[]
[null,null,{"$f":"\"Potential life insurance need to preserve your estate from shrinkage is \"&TEXT(U144,\"$#00,000\")&\". Contact \"&IF(Eng_Adv_Use_In_Printouts=\"Yes\",TRIM(Eng_Prepared_By),\"your RBC life insurance agent\")&\" to find the right insurance solution for you.\"","v":"Potential life insurance need to preserve your estate from shrinkage is $00,000. Contact your RBC life insurance agent to find the right insurance solution for you."}]

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{"$rows_empty":15}
[null,null,"General considerations"]
[]
[]
[null,null,1,"RBC Life Insurance Company recommends consulting with your legal, accounting, tax and financial advisors before making any decision. The information provided in this presentation is not intended to be relied upon as tax, legal, accounting or financial advice."]
[null,null,2,"RBC Life Insurance Company does not accept any liability for any direct, indirect or consequential loss arising from, or in connection with, the information in this presentation."]
[null,null,3,"Reasonable care has been taken to ensure the accuracy of the calculations and information provided, but errors and omissions are possible."]
[null,null,4,"If an insurance policy is issued, the coverage will be governed by the terms of the policy. This presentation will not form part of any policy issued."]
[null,null,5,"Buying a life insurance policy is a long-term commitment. Surrendering the policy can have significant tax and financial consequences."]
[null,null,6,"This is not an insurance illustration."]
[null,null,7,"To ensure you always provide your clients with accurate numbers, it is important that you use the latest version of the RBC Estate Transfer Estimate tool."]
[]
[]
[]
[]
[]
[]
[null,null,"Calculation considerations/assumptions"]
[]
[]
[null,null,1,"The income tax liability is calculated by multiplying the taxable income/gain by the marginal tax rate. Unless identified, any other credits/deductions that the client may be entitled to have not been considered in this calculation."]
[null,null,{"$f":"1+C35","v":2},{"$f":"\"The annual inflation rate used is \"&TEXT(LTCGE!$K$1,\"0.0%\")&\".\"","v":"The annual inflation rate used is 0.3%."}]
[null,null,3,"The maximum lifetime capital gains exemption in the comparison year is an estimated amount. The actual limit applicable in the year of death can be different than shown in this presentation."]
[null,null,4,"It is assumed that no capital or non-capital loss carryforwards will be available to reduce taxable gains or income in the year of death."]
[null,null,5,"Any tax liability in foreign countries and potential tax credits for those tax liabilities is not considered in the calculation."]
[null,null,6,"Capital gains/losses are calculated based on the adjusted cost base and projected fair market value of the assets. Special rules that apply in respect of personal-use property and listed personal property are not considered in this calculation."]
[null,null,7,"The future value of RRIF is calculated assuming that the minimum amount required under the Income Tax Act (Canada) will be withdrawn from age 71."]
[null,null,8,"When a beneficiary has been designated, it is assumed that the value of that asset will not be included in the estate tax calculation."]
[null,null,9,"It is assumed that no withdrawals will be made from the assets and they will continue to grow at a specified growth rate on an annual basis. However, it is possible that the asset value may decline even if no withdrawal is made."]
[null,null,10,"The calculator only calculates the income/gain that may result from various assets held at death. It does not consider other income earned during the year of death or any of the previous years."]
[null,null,11,"The potential estate tax liability is a simplified estimate only. The calculator is not meant to replace the detailed calculation based on the rules applicable in the respective province or territory. "]
[null,null,12,"The capital gain/loss income inclusion rate used in the calculation is 1/2 of the capital gain/loss."]
[null,null,13,"All amounts, other than percentages, are in Canadian dollars."]

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[]
[]
[]
[null,"Quel patrimoine laissez-vous réellement ?"]
[]
[]
[]
[]
[]
[{"$nulls":16},"v2025.02"]
[]
[null,"Vous avez passé votre vie à bâtir votre patrimoine et vous aimeriez que vos proches continuent de récolter les fruits de votre labeur. Toutefois, il y aura de l’impôt et des frais à payer en espèces avant de procéder au transfert de votre actif à vos bénéficiaires. Les frais et l’impôt peuvent être plus élevés que vous ne le croyez et réduire considérablement le montant de la succession qui revient à vos bénéficiaires. De plus, si votre succession ne dispose pas de liquidités suffisantes pour payer ces dépenses, certains biens pourraient devoir être vendus rapidement, notamment votre maison, votre chalet ou vos véhicules."]
[null,"Le graphique ci-dessous représente une estimation de ce qui pourrait arriver à votre succession ainsi que le manque de fonds pour vos bénéficiaires."]
[]
[]
[null,"Les impôts et les dernières dépenses peuvent réduire la succession que vous prévoyez laisser à votre bénéficiaire."]
[{"$nulls":3},"Vous comptez laisser ceci à votre bénéficiaire :"]
[{"$nulls":3},{"$f":"'Raw Data'!E22","v":"0,0 M$"},{"$nulls":6},"Diminution attendue de la succession en raison des dettes, des dépenses et des impôts :"]
[]
[{"$nulls":10},{"$f":"'Raw Data'!E20","v":"0,0 M$"}]
[]
[{"$nulls":3},"Voici ce que recevra probablement votre bénéficiaire :",{"$nulls":6},"Pensez à inclure ce montant pour déterminer votre besoin en assurance vie permanente."]
[{"$nulls":3},{"$f":"'Raw Data'!E19","v":"0,0 M$"}]
[]
[]
[]
[null,"Le capital-décès d’une police d’assurance vie RBC pourrait servir à payer la dette d’impôt et les autres dépenses, et éviter la réduction du patrimoine disponible pour les bénéficiaires."]
[]
[null,{"$f":"\"Communiquez avec \"&IF(Fre_Adv_Use_In_Printouts=\"Non\",\"votre conseiller RBC\",Fre_Prepared_By)&\" dès aujourd’hui !\"","v":"Communiquez avec votre conseiller RBC dès aujourd’hui !"}]

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[]
[]
[]
[]
[{"$nulls":9},"N’envoyez pas ce tableur à vos clients. Seuls les documents imprimés en format PDF peuvent être distribués."]
[]
[]
[null,null,"Préparé par:"]
[null,null," Inclure dans les impressions:",{"$nulls":12},"Non"]
[]
[{"$nulls":26},"ESTIMATION DU TRANSFERT DE PATRIMOINE, version 2025.02"]
[]
[]
[]
[]
[]
[null,null,"À propos de cette calculatrice"]
[]
[null,null,"L’objectif de cette calculatrice est d’estimer les frais d’homologation/l’impôt sur l’administration des successions et l’impôt sur le revenu qui pourraient être payables à votre décès en fonction des éléments d’actif que vous pourriez détenir à ce moment-là et de montrer leur incidence sur votre succession. Le calcul suppose que vous êtes célibataire ou le dernier conjoint ou conjoint de fait décédé."]
[null,null,"Une police d’assurance vie permanente RBC peut constituer une excellente solution pour optimiser la liquidité de votre succession."]
[]
[]
[]
[]
[]
[null,null,"Renseignements sur le client"]
[]
[]
[{"$nulls":7},"Nom du client",{"$nulls":27},"Âge du client",{"$nulls":14},"Âge de comparaison",{"$nulls":14},"Province de résidence","AB",{"$nulls":14},"Taux d’imposition marginal"]
[]
[]
[]
[]
[]
[]
[null,null,"Renseignements sur les éléments d’actif"]
[]
[]
[{"$nulls":3},"Type d’élément d’actif",{"$nulls":24},"Désignation de bénéficiaire",{"$nulls":6},"PBR / coût",{"$nulls":5},"Cotisation annuelle",{"$nulls":5},"Années de cotisation",{"$nulls":5},"JVM actuelle",{"$nulls":5},"Taux de croissance",{"$nulls":5},"Valeur future",{"$nulls":5},"Gain imposable",{"$nulls":5},"Revenu imposable",{"$nulls":5},"Succession"]
[]
[{"$nulls":3},"Espèces",{"$nulls":79},{"$f":"BN41","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"REER",{"$nulls":26},"Non",{"$nulls":34},{"$f":"IF(Fre_Compare_Age>71,0,IF(AND(Fre_Cont_Yrs_RRSP>0,Fre_Cont_Yrs_RRSP<72-Fre_Client_Age),FV(Fre_Rate_RRSP,71-Fre_Client_Age-Fre_Cont_Yrs_RRSP,0,-FV(Fre_Rate_RRSP,Fre_Cont_Yrs_RRSP,-Fre_Cont_RRSP,-Fre_FMV_RRSP,1),1),FV(Fre_Rate_RRSP,71-Fre_Client_Age,-Fre_Cont_RRSP,-Fre_FMV_RRSP,1)))","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+IF(AZ29>71,0,BN43)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"IF(AE43='List French'!$B$20,0,BN43)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"FERR",{"$nulls":26},"Non",{"$nulls":34},{"$f":"IF($AZ$29<72,0,VLOOKUP($AZ$29,'RRIF French'!$A$4:$F$43,6))","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BN45","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"IF(AE45='List French'!$B$20,0,BN45)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"CELI",{"$nulls":26},"Non",{"$nulls":34},{"$f":"+IF(AND(Fre_Cont_Yrs_TFSA>0,Fre_Cont_Yrs_TFSA<Fre_Compare_Age-Fre_Client_Age),FV(Fre_Rate_TFSA,Fre_Compare_Age-Fre_Client_Age-Fre_Cont_Yrs_TFSA,0,-FV(Fre_Rate_TFSA,Fre_Cont_Yrs_TFSA,-Fre_Cont_TFSA,-Fre_FMV_TFSA,1),1),FV(Fre_Rate_TFSA,Fre_Compare_Age-Fre_Client_Age,-Fre_Cont_TFSA,-Fre_FMV_TFSA,1))","v":{"v":0,"d":"0 "}},{"$nulls":17},{"$f":"IF(AE47='List French'!$B$20,0,BN47)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Placements non enregistrés (axés sur la croissance et les gains en capital)",{"$nulls":61},{"$f":"IF(AND(Fre_Cont_Yrs_NR1>0,Fre_Cont_Yrs_NR1<Fre_Compare_Age-Fre_Client_Age),FV(Fre_Rate_NR1,Fre_Compare_Age-Fre_Client_Age-Fre_Cont_Yrs_NR1,0,-FV(Fre_Rate_NR1,Fre_Cont_Yrs_NR1,-Fre_Cont_NR1,-Fre_FMV_NR1,1),1),FV(Fre_Rate_NR1,Fre_Compare_Age-Fre_Client_Age,-Fre_Cont_NR1,-Fre_FMV_NR1,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BN49-Fre_ACB_NR1-(Fre_Cont_NR1*Fre_Cont_Yrs_NR1))*'List French'!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"BN49","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Placements non enregistrés (fonds distincts, le cas échéant)",{"$nulls":26},"Non",{"$nulls":34},{"$f":"IF(AND(Fre_Cont_Yrs_NR2>0,Fre_Cont_Yrs_NR2<Fre_Compare_Age-Fre_Client_Age),FV(Fre_Rate_NR2,Fre_Compare_Age-Fre_Client_Age-Fre_Cont_Yrs_NR2,0,-FV(Fre_Rate_NR2,Fre_Cont_Yrs_NR2,-Fre_Cont_NR2,-Fre_FMV_NR2,1),1),FV(Fre_Rate_NR2,Fre_Compare_Age-Fre_Client_Age,-Fre_Cont_NR2,-Fre_FMV_NR2,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BN51-Fre_ACB_NR2-(Fre_Cont_NR2*Fre_Cont_Yrs_NR2))*'List French'!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"IF(AE51='List French'!$B$20,0,BN51)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Placements non enregistrés (autres)",{"$nulls":61},{"$f":"+IF(AND(Fre_Cont_Yrs_NR3>0,Fre_Cont_Yrs_NR3<Fre_Compare_Age-Fre_Client_Age),FV(Fre_Rate_NR3,Fre_Compare_Age-Fre_Client_Age-Fre_Cont_Yrs_NR3,0,-FV(Fre_Rate_NR3,Fre_Cont_Yrs_NR3,-Fre_Cont_NR3,-Fre_FMV_NR3,1),1),FV(Fre_Rate_NR3,Fre_Compare_Age-Fre_Client_Age,-Fre_Cont_NR3,-Fre_FMV_NR3,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"v":0,"d":"0 "},{"$nulls":11},{"$f":"BN53","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Terrain",{"$nulls":61},{"$f":"FV(BH55,$AZ$29-$AK$29,,-BB55,1)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BN55-AJ55)*'List French'!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BN55","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Résidence principale",{"$nulls":61},{"$f":"FV(BH57,+$AZ$29-$AK$29,,-BB57,1)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+MAX(0,(BN57-AJ57)*'List French'!$B$1)","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BN57","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Autres biens immeubles (les actifs d’entreprise ou de location ne peuvent pas avoir de pertes en capital)",{"$nulls":61},{"$f":"FV(BH59,+$AZ$29-$AK$29,,-BB59,1)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+MAX(0,(BN59-AJ59)*'List French'!$B$1)","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BN59","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Actions d’entreprise (ordinaires / titres de croissance)",{"$nulls":61},{"$f":"FV(BH61,+$AZ$29-$AK$29,,-BB61,1)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BN61-AJ61)*'List French'!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BN61","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Actions d’entreprise (valeur fixe / actions grevant la succession)",{"$nulls":61},{"$f":"BB63","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BN63-AJ63)*'List French'!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BN63","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Autres éléments d’actif générant des gains en capital (p. ex. pièces d’or, peinture, etc.) ",{"$nulls":61},{"$f":"+IF(AND(Fre_Cont_Yrs_Other_Assets>0,Fre_Cont_Yrs_Other_Assets<Fre_Compare_Age-Fre_Client_Age),FV(Fre_Rate_Other_Assets,Fre_Compare_Age-Fre_Client_Age-Fre_Cont_Yrs_Other_Assets,0,-FV(Fre_Rate_Other_Assets,Fre_Cont_Yrs_Other_Assets,-Fre_Cont_Other_Assets,-Fre_FMV_Other_Assets,1),1),FV(Fre_Rate_Other_Assets,Fre_Compare_Age-Fre_Client_Age,-Fre_Cont_Other_Assets,-Fre_FMV_Other_Assets,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BN65-AJ65-(Fre_Cont_Other_Assets*Fre_Cont_Yrs_Other_Assets))*'List French'!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"+BN65","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Autres actifs facilement encaissables",{"$nulls":61},{"$f":"+IF(AND(Fre_Cont_Yrs_Other_Easy_Assets>0,Fre_Cont_Yrs_Other_Easy_Assets<Fre_Compare_Age-Fre_Client_Age),FV(Fre_Rate_Other_Easy_Assets,Fre_Compare_Age-Fre_Client_Age-Fre_Cont_Yrs_Other_Easy_Assets,0,-FV(Fre_Rate_Other_Easy_Assets,Fre_Cont_Yrs_Other_Easy_Assets,-Fre_Cont_Other_Easy_Assets,-Fre_FMV_Other_Easy_Assets,1),1),FV(Fre_Rate_Other_Easy_Assets,Fre_Compare_Age-Fre_Client_Age,-Fre_Cont_Other_Easy_Assets,-Fre_FMV_Other_Easy_Assets,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BN67-AJ67-(Fre_Cont_Other_Easy_Assets*Fre_Cont_Yrs_Other_Easy_Assets))*'List French'!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"BN67","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Autres actifs non encaissables",{"$nulls":61},{"$f":"+IF(AND(Fre_Cont_Yrs_Other_Non_Assets>0,Fre_Cont_Yrs_Other_Non_Assets<Fre_Compare_Age-Fre_Client_Age),FV(Fre_Rate_Other_Non_Assets,Fre_Compare_Age-Fre_Client_Age-Fre_Cont_Yrs_Other_Non_Assets,0,-FV(Fre_Rate_Other_Non_Assets,Fre_Cont_Yrs_Other_Non_Assets,-Fre_Cont_Other_Non_Assets,-Fre_FMV_Other_Non_Assets,1),1),FV(Fre_Rate_Other_Non_Assets,Fre_Compare_Age-Fre_Client_Age,-Fre_Cont_Other_Non_Assets,-Fre_FMV_Other_Non_Assets,1))","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+(BN69-AJ69-(Fre_Cont_Other_Non_Assets*Fre_Cont_Yrs_Other_Non_Assets))*'List French'!$B$1","v":{"v":0,"d":"0 "}},{"$nulls":11},{"$f":"BN69","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Estimation de la récupération de l’amortissement sur les actifs d’entreprise détenus à titre personnel"]
[]
[{"$nulls":3},"Estimation de la perte finale sur les actifs d’entreprise ou de location détenus par des particuliers"]
[]
[{"$nulls":3},"Portion garantie de la rente",{"$nulls":79},{"$f":"BN75","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Couverture d’assurance vie en vigueur (prestation de décès – seulement si la succession est le bénéficiaire)",{"$nulls":73},{"v":0,"d":"0 "},{"$nulls":5},{"$f":"BN77","v":{"v":0,"d":"0 "}}]
[]
[]
[{"$nulls":65},"Brut",{"$nulls":5},{"$f":"SUM(BT41:BT77)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"SUM(BZ41:BZ77)","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"SUM(CF41:CF77)","v":{"v":0,"d":"0 "}}]
[]
[]
[]
[{"$nulls":26},"ESTIMATION DU TRANSFERT DE PATRIMOINE, version 2025.02 continué"]
[]
[]
[]
[]
[]
[null,null,"Retenues"]
[]
[]
[{"$nulls":3},"Prêt hypothécaire/emprunt sur bien immobilier inclus dans la succession ci-dessus"]
[]
[{"$nulls":3},"Exemption pour résidence principale (%)",{"$nulls":67},{"$f":"+BT57*AO95","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Déduction cumulative des gains en capital (2/3 du montant de l’exemption). Maximum indexé en ",{"$nulls":36},{"$f":"+VLOOKUP($AZ$29,LTCGE!$B$2:$D$101,3)","v":{"v":625000,"d":"625,000 "}},{"$nulls":5},"Déduction cumulative des gains en capital à la disposition du client",{"$nulls":17},{"$f":"AO97","v":{"v":625000,"d":"625,000 "}},{"$nulls":6},{"$f":"MIN(Fre_Life_Cap_Gain,AO97,BT61)","v":{"v":0,"d":"0 "}}]
[{"$nulls":3},"fonction de l’inflation de la déduction cumulative des gains en capital à l’âge de comparaison."]
[]
[{"$nulls":3},"Montant maximal de l’incitatif aux entrepreneurs canadiens à l’âge de comparaison",{"$nulls":36},{"$f":"+VLOOKUP($AU$29,LTCGE!$B$2:$F$101,5)","v":{"v":400000,"d":"400,000 "}},{"$nulls":5},"Limite de l’incitatif aux entrepreneurs canadien à la disposition du client",{"$nulls":17},{"$f":"AO100","v":{"v":400000,"d":"400,000 "}},{"$nulls":6},{"$f":"+MAX(0,MIN(AO100,BM100,BN61-(Fre_Life_Cap_Gain/List!B1))*LTCGE!$K$3*List!$B$1)","v":{"v":0,"d":"0 "}}]
[]
[]
[{"$nulls":65},"Net",{"$nulls":5},{"$f":"+BT80-BT95-BT97-BT100","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"+BZ80","v":{"v":0,"d":"0 "}},{"$nulls":5},{"$f":"CF80-Fre_Estate_Mort","v":{"v":0,"d":"0 "}}]
[]
[]
[]
[]
[]
[]
[null,null,"Sommaire des liquidités"]
[]
[]
[{"$nulls":3},"Actif liquide",{"$nulls":6},{"$f":"BN41+BN43+BN45+BN47+BN49+BN51+BN53+BN67","v":{"v":0,"d":"0 "}},{"$nulls":6},"Prestation de décès à la succession",{"$nulls":17},{"$f":"BN77","v":{"v":0,"d":"0 "}},{"$nulls":6},"Total des espèces requises",{"$nulls":17},{"$f":"U142","v":{"v":0,"d":"0 "}},{"$nulls":6},"Excédent / (Déficit)",{"$nulls":14},{"$f":"K113-BI113+AJ113","v":{"v":0,"d":"0 "}}]
[]
[]
[]
[]
[]
[]
[null,null,"Passif et dépenses"]
[]
[]
[{"$nulls":15},"En % de la succession",{"$nulls":4},"Montant"]
[]
[{"$nulls":3},"Prêt hypothécaire",{"$nulls":16},{"$f":"CF93","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Autres dettes et passifs au décès"]
[]
[{"$nulls":3},"Frais juridiques",{"$nulls":16},{"$f":"+P129*($CF$80-$CF$103)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Frais de comptabilité",{"$nulls":16},{"$f":"+P131*($CF$80-$CF$103)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Honoraires du fiduciaire / liquidateur",{"$nulls":16},{"$f":"+P133*($CF$80-$CF$103)","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Autres dépenses finales"]
[]
[{"$nulls":3},"Impôt sur le revenu à payer",{"$nulls":16},{"$f":"+(BZ103+BT103)*$CE$29","v":{"v":0,"d":"0 "}}]
[]
[{"$nulls":3},"Frais d’homologation à payer",{"$nulls":16},{"$f":"+VLOOKUP(BO29,'List French'!$A$5:$D$17,4)","v":{"v":0,"d":"0 "}}]
[]
[]
[{"$nulls":3},"Diminution attendue de la succession en raison des dettes, des dépenses et des impôts",{"$nulls":16},{"$f":"SUM(U125:U139)","v":{"v":0,"d":"0 "}}]
[]
[]
[]
[null,null,{"$f":"\"Le besoin potentiel d’assurance vie nécessaire pour éviter que votre succession ne diminue s’élève à \"&TEXT(U142,\"#00 000\")&\" $. \"&IF(Fre_Adv_Use_In_Printouts=\"Non\",\"Communiquez avec votre agent d'assurance vie RBC pour trouver la solution d'assurance qui vous convient.\",\"Contactez \"&Fre_Prepared_By&\" pour trouver la solution d’assurance qui vous convient.\")","v":"Le besoin potentiel d’assurance vie nécessaire pour éviter que votre succession ne diminue s’élève à 00 000 $. Communiquez avec votre agent d'assurance vie RBC pour trouver la solution d'assurance qui vous convient."}]

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{"$rows_empty":15}
[null,null,"Considérations d’ordre général"]
[]
[]
[null,null,1,"La Compagnie d’assurance vie RBC recommande de consulter vos conseillers juridiques, comptables, fiscaux et financiers avant de prendre une décision. Les renseignements contenus dans cette présentation ne devraient pas être interprétés comme des conseils d’ordre fiscal, juridique, comptable ou financier."]
[null,null,2,"La Compagnie d’assurance vie RBC n’accepte aucune responsabilité pour toute perte directe, indirecte ou consécutive découlant des renseignements dans cette présentation."]
[null,null,3,"Des précautions raisonnables ont été prises pour garantir l’exactitude des calculs et des renseignements fournis, mais des erreurs et des omissions sont possibles."]
[null,null,4,"Si une police d’assurance est établie, la couverture sera régie par les conditions de la police. Cette présentation ne fait pas partie d’une police établie."]
[null,null,5,"La souscription d’une police d’assurance vie est un engagement à long terme. Le rachat de la police peut avoir d’importantes répercussions fiscales et financières."]
[null,null,6,"Il ne s’agit pas d’un exposé d’assurance."]
[null,null,7,"Afin d’assurer l’exactitude des chiffres que vous communiquez à vos clients, il est important que vous utilisiez la dernière version de l’outil Estimation du transfert de patrimoine RBC."]
[]
[]
[]
[]
[]
[]
[null,null,"Éléments à considérer dans le calcul et hypothèses"]
[]
[]
[null,null,1,"Le passif successoral est calculé en multipliant le revenu ou gain imposable par le taux d’imposition marginal. Sauf indication contraire, tout autre crédit ou toute autre déduction auxquels le client pourrait avoir droit n’ont pas été pris en compte dans ce calcul."]
[null,null,{"$f":"1+C35","v":2},{"$f":"\"Le taux d’inflation annuel utilisé est de \"&LTCGE!$L$1&\".\"","v":"Le taux d’inflation annuel utilisé est de 3,0%."}]
[null,null,3,"Le montant maximum de l’exemption cumulative des gains en capital pour l’année de comparaison est une estimation. Le plafond réel applicable pour l’année du décès peut être différent de celui indiqué dans la présente présentation."]
[null,null,4,"Il est présumé qu’aucun report de pertes en capital ou autres ne pourra être utilisé pour réduire les gains ou le revenu imposables au cours de l’année du décès."]
[null,null,5,"Les obligations fiscales à l’étranger et les crédits d’impôt potentiels découlant de ces obligations fiscales ne sont pas pris en compte dans le calcul."]
[null,null,6,"Les gains ou les pertes en capital sont calculés en fonction du prix de base rajusté et de la juste valeur de marché projetée des actifs. Les règles spéciales qui s’appliquent aux biens à usage personnel et aux biens meubles désignés ne sont pas prises en compte dans ce calcul."]
[null,null,7,"La valeur future du FERR est calculée en supposant que le montant minimum requis en vertu de la Loi de l’impôt sur le revenu (Canada) sera retiré à partir de l’âge de 71 ans."]
[null,null,8,"Lorsqu’un bénéficiaire a été désigné, on suppose que la valeur de cet élément d’actif ne sera pas incluse dans le calcul de l’impôt successoral."]
[null,null,9,"On suppose qu’aucun retrait ne sera effectué des actifs et qu’ils continueront de croître à un taux de croissance déterminé chaque année. Toutefois, il est possible que la valeur des actifs diminue même si aucun retrait n’est effectué."]
[null,null,10,"La calculatrice ne calcule que le revenu ou le gain qui peut découler de divers éléments d’actif détenus au décès. Elle ne tient pas compte d’autres revenus gagnés au cours de l’année du décès ou de l’une des années précédentes."]
[null,null,11,"L’impôt successoral éventuel est une estimation simplifiée seulement. La calculatrice ne vise pas à remplacer le calcul détaillé selon les règles applicables dans la province ou le territoire visé. "]
[null,null,12,"Nous avons utilisé un taux de 50,0% aux fins d’inclusion du revenu de gains en capital."]
[null,null,13,"Tous les montants, autres que les pourcentages, sont exprimés en dollars canadiens."]

{"sheet":"Raw Data","index":6,"n_rows":39,"n_cols":9,"rows_kept":39,"hidden":true}
[]
[null,"French"]
[{"$nulls":6},"M"]
[null,"Your beneficiary likely gets",{"$f":"C19","v":{"v":0,"d":"$0.0 M"}},null,null,"Liquid",{"$f":"Input!K115","v":{"v":0,"d":"0 "}},{"$f":"G4","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(H4/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",H4)","v":"0,0 M$"}]
[null,"Your estate pays in taxes etc.",{"$f":"C20","v":{"v":0,"d":"$0.0 M"}},null,null,"Non-Liquid",{"$f":"C7-G4","v":0},{"$f":"G5","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(H5/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",H5)","v":"0,0 M$"}]
[]
[null,null,{"$f":"Input!$CB$80","v":0}]
[]
[]
[null,"Votre bénéficiaire reçoit",{"$f":"C4","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(C10/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",C10)","v":"0,0 M$"}]
[null,"Votre succession paie en impôts, etc",{"$f":"C5","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(C11/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",C11)","v":"0,0 M$"}]
{"$rows_empty":7}
[null,"Your beneficiary likely gets",{"$f":"C22-C20","v":0},{"$f":"C19","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(D19/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",D19)","v":"0,0 M$"}]
[null,"Your estate pays in taxes etc.",{"$f":"Input!$U$144","v":0},{"$f":"C20","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(D20/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",D20)","v":"0,0 M$"}]
[]
[null,null,{"$f":"Input!$CB$80","v":0},{"$f":"C22","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(D22/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",D22)","v":"0,0 M$"}]
[]
[]
[]
[null,"Available for beneficiary",{"$f":"C4","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(C26/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",C26)","v":"0,0 M$"}]
[null,"Shrinkage due to tax and expenses",{"$f":"C5","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(C27/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",C27)","v":"0,0 M$"}]
[]
[]
[]
[]
[]
[null,"Total Estate Value",{"$f":"D22","v":{"v":0,"d":"$0.0 M"}},{"$f":"IF($B$2=\"French\",SUBSTITUTE(TEXT(C33/100000,\"# ##0.0\"),\".\",\",\")&\" M$\",C33)","v":"0,0 M$"}]
[null,"Shrinkage due to tax and other expenses",{"$f":"D20","v":{"v":0,"d":"$0.0 M"}},"0,0 M$"]
[null,"Liquid Assets",{"$f":"H4","v":{"v":0,"d":"$0.0 M"}},"0,0 M$"]
[]
[null,"Total Estate Value"]
[null,"Shrinkage due to tax and other expenses"]
[null,"Liquid Assets"]

{"sheet":"Notes","index":7,"n_rows":44,"n_cols":2,"rows_kept":44,"hidden":true}
[]
["Nehal"]
["Done","1. The text in the “about this calculator should be changed as under:"]
[null,"The purpose of this calculator is to estimate the income tax and estate tax that may become payable upon your death based on the assets you may own at that time and show its impact on your estate. The calculation assumes that you are either single or last to die spouse/common law-partner."]
["Done","2. The width of client information section should be expanded to match the size of other sections. May be client name, age and comparison age would appear in one row, and the province and marginal tax rate would appear in next row."]
[null,"3. If possible design the calculator such that if the client’s current age is 72 or higher, the RRSP row does not appear."]
["Will see what I can do during the coding part of this calculator. Might be able to hide the RRSP row altogether when the age is high enough."]
["Done","4. The formulas in “data entry” tab of the excel file Is end may be directly included in this input tab. The we will not need data entry tab."]
["It will","5. The column width needs to be adjusted so that all content fit in either portrait or landscape orientation."]
["It will","6. Also the $ amount cell should adjust auto-adjust the width based on the value entered/calculated. The value will be without decimals (except for %)."]
["Done","7. Please expand the width of deductions section so that columns align with the section above."]
[null,"8. If we are going with pie chart, the it may be added besides the “liabilities and expenses” section."]
["Done","9. The “total” in “liabilities and expenses” section may be retitled as “expected shrinkage in estate due liabilities, expenses and taxes”. That may help lead the conversation to potential insurance need."]
[null,"10. Mitch / Jean Guy – please suggest a client-friendly name for this calculator based on your experience in the field. Not sure if we want to call the final version “terminal tax calculator”."]
[]
[]
[]
[]
["Mitch"]
["Done","In the “about this calculator” section, we can add a sentence that says “A permanent life insurance policy like RBC Insurance’s Growth Insurance or Growth Insurance Plus may provide an excellent solution for your estate’s liquidity shortfall”."]
["Done","Most of the headings are pretty self explanatory but for the two that say “please specify”, I would eliminate that wording as there is nowhere on the sheet to specify.  I don’t want to put a bunch of explanatory notes where not necessary.  I would like to keep this simple and flexible."]
["Done","In deductions, I would change “real estate property” to “real property”"]
["Done","I would like to see a title like “Estate Liability Calculator” as the calculator encompasses taxes and other liabilities"]
[null,"I agree with Nehal’s Point 3, but another solution could be to not allow RRSP input with some sort of warning.  Whatever is easiest."]
[null,"Personally, I like the left alignments and different widths for the different sections."]
[]
[null,"The purpose of this calculator is to estimate the income tax and estate administration tax/probate fees that may become payable upon your death based on the assets you may own at that time and show its impact on your estate. The calculation assumes that you are either single or last to die spouse/common law-partner."]
[]
["Nehal - 2nd email"]
[null,"1. Following cells cannot have value less than zero."]
["done","A. All data entry cells"]
["done","B. W51 (i.e. loss on disposition of principal residence is deemed to be nil)"]
["done","2. Cell W63 cannot be positive (i.e. terminal loss amount should be entered as negative)."]
["done","3. The maximum value in cell W90 should be lower of (i) K90, and (ii) W55. The minimum value would be zero."]
["yes","4. I am assuming all greyed out cells will be protected."]
["when protected, formulae are not visible","5. Is it possible to hide the formula that appear in various cells in the final version?"]
[]
["Note does not move","1. The notes in cell BJ43, BJ47 and BJ86 should appear similar to the comment in BJ59."]
["Done","2. Need to add FV calculation formula in BD61 and BD63."]
["Done","3. Need to enter gain/loss calculation formula in cell BJ61 and BJ63 – the formula will be similar to the one in cell BJ39."]
["Done","4. Please delete the cell AG65 and AS65."]
["Done","5. Please add following note to cell BD65 – This is the lump sum amount to be paid on termination of the annuity."]
["Done","6. Please add following note to cell BJ65 – The lump sum amount to be paid less the adjusted cost basis of the annuity at death. If negative – enter zero. Is it possible to add a validating macro in the background that will prompt the user to correct the data entry if a negative amount is entered."]
["Done","7. Also, a $ sign should appear before all amounts, including the values in pie chart."]

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["ON ",{"$f":"+'Estate tax rates'!H51","v":0},"Ontario",0]
["PE",{"$f":"+'Estate tax rates'!H58","v":0},"Prince Edward Island",0]
["QC",{"$f":"+'Estate tax rates'!H61","v":0},"Quebec",0]
["SK",{"$f":"+'Estate tax rates'!H65","v":0},"Saskatchewan",0]
["YT",{"$f":"+'Estate tax rates'!H69","v":0},"Yukon",0]
[]
["Data validation for beneficiary designation"]
["Yes","Oui"]
["No","Non"]
[]
["Investment rate of return"]
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[{"v":0.11750000000000006,"d":"11.75%"}]
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["NL",{"$f":"+'Estate tax rates French'!H26","v":0},"Newfoundland & Labrador",0]
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["NU",{"$f":"+'Estate tax rates French'!H47","v":0},"Nunavut",0]
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["Investment rate of return"]
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[]
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[]
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{"sheet":"RRIF French","index":13,"n_rows":43,"n_cols":6,"rows_kept":43,"hidden":true}
[]
["Age on January 1st","RRIF factor","Value on January 1st","Minimum withdrawal","Annual growth","Cl.bal."]
[]
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[null,{"$f":"+C35+0.01","v":{"v":10000.01,"d":"10,000.01"}},{"v":25000,"d":"25,000.00"},null,{"v":215.2,"d":"215.20"},null,null,{"$f":"+IF(AND(J1>C35,J1<B37),E36,0)","v":0}]
[null,{"v":25000.01,"d":"25,000.01"},{"v":50000,"d":"50,000.00"},null,358.15,null,null,{"$f":"+IF(AND(J1>C36,J1<B38),E37,0)","v":0}]
[null,{"v":50000.01,"d":"50,000.01"},{"v":100000,"d":"100,000.00"},null,{"v":1002.65,"d":"1,002.65"},null,null,{"$f":"+IF(AND(J1>C37,J1<B39),E38,0)","v":0}]
[null,{"v":100000.01,"d":"100,000.01"},null,null,16.95,"per 1000 or part thereof + $1002.65",null,{"$f":"+IF(J1>C38,+(CEILING((J1-C38),1000)/1000*E39)+1002.65,0)","v":0}]
[{"$nulls":7},{"$f":"SUM(H35:H39)","v":0}]
["Changed for 2024"]
["NU",0,{"v":10000,"d":"10,000.00"},null,{"v":30,"d":"30.00"},null,null,{"$f":"+IF(AND(J1>B42,J1<B43),E42,0)","v":0}]
[null,{"v":10000.01,"d":"10,000.01"},{"v":25000,"d":"25,000.00"},null,{"v":110,"d":"110.00"},null,null,{"$f":"+IF(AND(J1>C42,J1<B44),E43,0)","v":0}]
[null,{"v":25000.01,"d":"25,000.01"},{"v":125000,"d":"125,000.00"},null,{"v":215,"d":"215.00"},null,null,{"$f":"+IF(AND(J1>C43,J1<B45),E44,0)","v":0}]
[null,{"v":125000.01,"d":"125,000.01"},{"v":250000,"d":"250,000.00"},null,{"v":325,"d":"325.00"},null,null,{"$f":"+IF(AND(J1>C44,J1<B46),E45,0)","v":0}]
[null,{"v":250000.01,"d":"250,000.01"},null,null,{"v":425,"d":"425.00"},null,null,{"$f":"+IF(J1>C45,E46,0)","v":0}]
[{"$nulls":7},{"$f":"SUM(H42:H46)","v":0}]
[]
["ON",0,{"v":50000,"d":"50,000.00"},null,0,null,null,{"$f":"+IF(AND(J1>B49,J1<B50),E49,0)","v":0},null,"https://www.ontario.ca/page/estate-administration-tax#section-3"]
[null,{"$f":"+C49+0.01","v":{"v":50000.01,"d":"50,000.01"}},null,null,{"v":15,"d":"15.00"},"per 1000 or part thereof",null,{"$f":"+IF(J1>C49,+(CEILING((J1-C49),1000)/1000*E50),0)","v":0},null,"https://www.attorneygeneral.jus.gov.on.ca/english/estates/calculate.php"]
[{"$nulls":7},{"$f":"SUM(H49:H50)","v":0}]
[]
["PE",0,{"v":10000,"d":"10,000.00"},null,{"v":50,"d":"50.00"},null,null,{"$f":"+IF(AND(J1>B53,J1<B54),E53,0)","v":0},null,"https://www.princeedwardisland.ca/sites/default/files/legislation/P-21-Probate%20Act.pdf"]
[null,{"$f":"+C53+0.01","v":{"v":10000.01,"d":"10,000.01"}},{"v":25000,"d":"25,000.00"},null,{"v":100,"d":"100.00"},null,null,{"$f":"+IF(AND(J1>C53,J1<B55),E54,0)","v":0},null,"See page 35 & 36"]
[null,{"v":25000.01,"d":"25,000.01"},{"v":50000,"d":"50,000.00"},null,{"v":200,"d":"200.00"},null,null,{"$f":"+IF(AND(J1>C54,J1<B56),E55,0)","v":0}]
[null,{"v":50000.01,"d":"50,000.01"},{"v":100000,"d":"100,000.00"},null,{"v":400,"d":"400.00"},null,null,{"$f":"+IF(AND(J1>C55,J1<B57),E56,0)","v":0}]
[null,{"v":100000.01,"d":"100,000.01"},null,null,{"v":4,"d":"4.00"},"per 1000 or part thereof + $400",null,{"$f":"+IF(J1>C56,+(CEILING((J1-C56),1000)/1000*E57)+400,0)","v":0}]
[{"$nulls":7},{"$f":"SUM(H53:H57)","v":0}]
["Changed for 2024"]
["QC",{"$nulls":3},{"v":230,"d":"230.00"},null,null,{"$f":"+IF(J1>0,E60,0)","v":0}]
[{"$nulls":7},{"$f":"+H60","v":0}]
[]
[]
["SK",{"$nulls":3},{"v":7,"d":"7.00"},"per 1000 or part thereof + $200 court fees",null,{"$f":"+IF(0<J1>C63,+(CEILING(J1,1000)/1000*E64)+200,0)","v":0},null,"https://sasklawcourts.ca/kings-bench/wills-and-estates/probating-an-estate/"]
[{"$nulls":7},{"$f":"SUM(H64)","v":0}]
[]
["YT",0,{"v":25000,"d":"25,000.00"},null,0,null,null,{"$f":"+IF(J1<B68,E67,0)","v":0},null,"https://yukon.ca/sites/yukon.ca/files/jus-pgt-book-3-what-is-probate.pdf"]
[null,{"$f":"+C67+0.01","v":{"v":25000.01,"d":"25,000.01"}},null,null,{"v":140,"d":"140.00"},null,null,{"$f":"+IF(J1>C67,E68,0)","v":0}]
[{"$nulls":7},{"$f":"SUM(H67:H68)","v":0}]