Tax investment planning is most effective when it happens throughout the year, not just at tax time.
For personal clients, the most important planning window is often before calendar year-end, when there may still be time to make strategic decisions around contributions, withdrawals, capital gains, capital losses, and how investment income is realized.
For corporate accounts, planning is especially important before fiscal year-end, when investment activity, corporate surplus, and the coordination between personal and corporate tax positions can still be reviewed proactively.
In most cases, the earlier planning begins, the more opportunities there may be to improve the after-tax outcome.