@karanpurba_official: Here is how the CDA mechanism works: - Capital Gain Realized: A corporation earns a capital gain on an asset sale (such as real estate, investments, or business assets). - Taxable vs. Non-Taxable Breakdown: 50% of the gain is taxable at the corporate level, while the remaining 50% is non-taxable. - CDA Credit: The non-taxable 50% is added directly to your Capital Dividend Account (CDA). - Tax-Free Payout: Shareholders can issue a tax-free capital dividend from the CDA straight into their personal accounts. If you own a corporation and want to optimize how you withdraw profits tax-efficiently, send me a DM or book a strategy call through the link in my bio! 💬 . . . Disclaimer: This video is for educational and informational purposes only and does not constitute official financial advice. If you want personalized advice tailored to your goals, book a call through the link in my bio!