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گوشه چشمی به هنر معماری در پهنه زیست بوم

SAAMAAN MAGAZINE- ISSUE 5

By Hossein Naseri, M. Arch

 

گوشه چشمی به هنر معماری در پهنه زیست بوم

در گذر زمان، هنرمندان و طراحان آثاری از احساسات خود از زیبایی و گاه پلیدیها را به گونه های متفاوت نشان داده اند. چه از طریق شعر، ادب یا موسیقی و نمایش و چه از طریق هنرهای تجسمی که با تصویر یا حجم ارائه کرده اند و آنچه را که موجب خلاقیت هایشان شده آشکار نموده اند.

چه شگفت انگیز است همه احساس های مشترک و همگون زیبائی شناختی، که گاهی هر هنری در جایگاه خود نمودار خود انسان ها را در آن حسن شریک نموده است.

با این سرآغاز پرداخت به هنر، درپی معماری “رازیگری” که درگیرنده دانش و هنر که به حد کمال است و به روایتی “علم است با چاشنی هنر” می نگریم.

هنرمندان نقاش و مجسمه ساز، خوشنویسان و گرافیست ها هر چندگاهی کارها و آثار خلق شده خودشان را د رگالری ها و نمایشگاه ها برای مدتی کوتاه و علاقمندانی محدود به نمایش میگذارند، که بطور معمول در این فضاها هنر موسیقی و نورپردازی آرایه گر و روح انگیزی محیط را هماهنگ و همراهی می کنند، همه اینها در فضایی سه بعدی مرکب از سقف و دیوارها و کف که ساخته “مهراز” یا “رازیگری” است ارائه می شوند.

علاقمندان ساعاتی را در آن فضاها سپری کرده و به دیدن آثار به تفکر یا نقد و برداشت خود می پردازند، در نهایت اثر یا آثاری را خریداری نموده و برای تزئین محیط زیست و یا جمع آوری در مجموعه آثار با ارزش خود نگهداری میکنند و مالک شخصی آنها میشوند، اما آثار و خلاقیت های معماران “رازیگران” بعد از تجسم در ذهن بعد به تصویر سه بعدی تبدیل با احجامی فضائی و چند وجهی مجسمه گون در کنار هم در حاشیه گذرها و فضاهای شهری توسط سازندگانی حرفه ای، شایسته و مجرب ساخته میشوند و نمود پیدا می کنند، به گونه ای دیگر بصورت تابلوئی سه بعدی و مجسمه های چند وجهی که در آنها زندگی، حرکت و عشق جاری است به نمایش عموم در می آیند. مردم از هر طیف و دسته ای با سلائق متفاوت مالک دیداری و حسی آن نمادهای شهری می باشند.

بعضی از این آثار مانند موزه ها، فرهنگسراها، ایستگاه های راه آهن، پارک ها، هتل ها و یا مراکز تجاری و اداری و مسکونی بزرگ به صورت شاخص و نماد شهری ” *” درمی آیند. در این میان مجموعه های مسکونی، اداری و تجاری بزرگ بیشتر در ارتباط مستقیم و روزمره مردم می باشند که مناسب بودن آنها بیشترین اثر را بر رشد فرهنگی، زیستی اجتماعی جامعه میگذارند. اینها درگذر زمان سابقه تاریخی، نوع تفکر و فرهنگ زیست محیطی مردم آن زمانه را ثبت تاریخی می کنند.

چه بسا کار حرفه ای معماران “رازیگران” یکی از مهمترین و مؤثرترین پدیده های اثرگذار برنحوه زیست و فرهنگ یک جامعه میشود که مسئولیتی سنگین، حساس و خطیر است، بویژه طراحان شهری و شهرسازان که عمدتا تدوین مقررات و ضوابط رشد فیزیکی شهرها و پهنه ها و گذرهای شهری را عهده دار میشوند.

بعضی از احجام با مصالح خاص با حس متانت و آرامش و بعضی پر تنوع در سطوح و احجام با رنگهای شاد و گرم و بعضا با رنگهای سرد و بی روح می توانند ظهور پیدا کنند  که جانمایی و همزیستی آنها در نزدیکی هم مستلزم قوانین و ضوابط صحیح شهرسازی می باشد.

“رازیگری” با توجه به رشد سریع و روزافزون علم و تکنولوژی دستخوش تحولاتی عجیب و غریب میگردد و این رازیگرانند که باید با توجه به روحیات انسانی زمانه خود و آینده نگری آثاری را خلق کنند و به نمایش بگذارند و علیرغم سیاست های نادرست حاکم، آرامش، صلح، شادابی و امید را به مردم ارائه کنند.

به امید زیست بومی شایسته تر

حسین ناصری

 *نماد شهری ” Monument”

CIRCUIT
Blogs

Why energy efficiency matters

SAAMAAN MAGAZINE- ISSUE 5

By Gordon Hicks

Photo: Amir Farifteh

Calling all CEOs: Why energy efficiency matters

Every leader should recognize that investing in energy efficiency will set them up for long-term success, writes Gordon Hicks, CEO of global real estate management firm BGIS.

 

Being a business leader will always mean juggling priorities. It’s tempting to put most of your focus on your core business and quarterly results alone. But for me, every leader should also be constantly looking ahead to what’s next, and what they can do to future-proof their organization.

As leaders, we’re responsible not just for the financial health of our organizations, but for the people we employ. And by making energy efficiency a priority, you’re setting up your organization for success, not only in the short term, but for years to come.

At BGIS, we take this to heart with the facilities we manage. We have a team of 80 energy management professionals who work with facility managers at the properties in our portfolio to uncover opportunities for energy savings. We’re continually improving energy efficiency through LED lighting retrofits, new ultra high-efficiency rooftop equipment for better HVAC systems, and even on-site renewable energy projects, like geothermal and solar.

So why do we do all of this?

The numbers add up

 

We all care about the bottom line. Put simply, the return on investment for energy efficiency can be significant. In most cases I’ve seen, there’s just a two-to three-year payback period on energy-related projects. Ultimately, we’ve been able to save an astounding 20 million kWh in energy, but also with Save on Energy incentives, which makes the case for energy efficiency investment even stronger.

 

In addition to energy savings, though, there are also operational savings. Becoming more energy efficient often means less equipment maintenance and downtime overall. Take high-efficiency rooftop units as an example. By planning ahead, we can replace equipment for 20 per cent less than we would if it were an emergency replacement.

With some of our retail properties, we’ve also implemented smart controls, so we can maintain systems remotely and get a better ongoing picture of how they’re performing, reducing our need for onsite technical labour.

But let me be clear: the ROI goes beyond financial savings alone.

 

The ROI is much broader than you think

 

When you have a premises that’s operating efficiently, so many other elements of your business improve too, from customer satisfaction to occupant comfort to productivity.

What’s more, investing in energy efficiency and innovative projects at just one organization can have a positive ripple effect on other industries. At BGIS, for example, our building improvements are also focused on meeting the needs of an evolving transportation sector. By integrating electric vehicle charging stations on some of our premises, we can support not only the people who use our buildings, but another growing and innovative industry.

 

Efficiency matters to your employees, too

 

I’ve also seen first-hand that energy efficiency can prompt employees to become more engaged and can truly transform a culture. Our employees tell us frequently that they’re proud to work for a company that values energy efficiency. That also comes through in our annual employee survey, which asks about satisfaction in a number of areas, including social responsibility.

Our teams also actively make suggestions for how to improve energy efficiency through our continual improvement inbox. To me, that speaks to the power of energy efficiency to engage people from all corners of an organization.

When employees see their employer investing in energy efficiency initiatives, they see an employer that is socially responsible and takes steps to move their business forward.

 

Energy efficiency makes you a company for the future

 

That brings me to another point. Investing in energy efficiency is a signal to potential employees and to the community that your organization is here to stay.

I know from experience that consumers, especially the next generation, are savvy and more willing to support organizations that are forward-looking and innovative. When they see LED lighting, certifications like LEED or investments like EV charging stations or solar technology, they know it speaks to the values of that organization, and that it plans to stick around for the long term.

Getting started isn’t hard. The financial and educational resources are available at your fingertips – but you must first recognize that energy efficiency has the potential to transform your business for the better and commit to making it a priority.

Gordon (Gord) Hicks is Chief Executive Officer at BGIS, a leading provider of customized facility management services, project delivery services, energy and sustainability solutions, building performance management, workplace advisory and management, and real estate services. As a LEED-Accredited Professional, and someone who cares deeply about the planet, Gord is dedicated to supporting and advocating for the highest environmental standards in the real estate industry.

In his role as CEO, Gord oversees a team of over 7,000 team members globally. BGIS relentlessly focuses on enabling innovation through the service it delivers, while actively looking for new opportunities that will enable innovation for its clients’ businesses. Globally, BGIS manages over 320 million square feet of client portfolios across 30,000+ locations in North America, Europe, Middle East, Australia, New Zealand and Asia.

 

RESOURCE: https://saveonenergy.ca/For-Business-and-Industry/Industry-knowledge-centre/CEOs-make-energy-efficiency-a-priority

Blogs

MANAGEMENTCHECKLIST FOR BUILDING A NEW SINGLE-FAMILY HOUSE | PART 5

SAAMAAN MAGAZINE- ISSUE 5

Management checklist for building a new single-family house

Writer: Mehran Safapour, M.Arch

Photo: Ali Doroodchi

Any significant and challenging undertaking requires a strategic, and comprehensive plan. Without this plan and road map, it would be like navigating in the dark and therefore exposed to many unknown risks.

While having comprehensive drawings and excellent contractors are perquisites to a good building, an accurate and detailed plan and checklist is crucial. Without this, a project may face significant delays, incur unexpected costs, inherit unwanted design defects, face conflict with subcontractors and/or clients, legal complications and ultimately and accumulatively, deciding the fate of the project, delineating between success and failure.

This topic will be discussed for the first time in this edition and will continue for several subsequent edition. And will continue for several subsequent editions. The writer welcome readers’ feedback and collaboration on this topic.

 

  • Basement Framing Stage Checklist

1- This stage of framing must be done after the basement concrete slab has been done (see stage of Conc. drain works)

2- Checking all windows and exterior doors have been installed properly by concrete nailing (or Topcon) and injected by low pressure foam to the concrete walls

3- Checking the layout of basement to be according to the architectural plans

4- Checking the exterior studs’ space to the concrete foundation walls to be proper for necessary insulation according to the architectural specification and details (possible lateral foundation support)

5- Checking vapour barrier under the studs before nailing to the basement conc. slab

6- Making sure foam insulation to be sprayed on concrete foundation walls according to the building code before framing

7- Checking all studs to be nailed by concrete nails or Topcon to the basement concrete slab and making sure the heated floor pipes not to be damaged by nailing

8- Making sure the steel posts have been welded strapped to the wood framing

9- Checking all fire stoppers

10- Checking special framing for elevator(s) according to the elevator shop drawings *

11- Order the HVAC and plumbing contractors to start rough-in stage

 

  • Stairs Framing Checklist

1- Check the height of finished concrete slab of the basement to the first floor and provide it to the stairs company

2- Receiving the shop drawing of the stairs from stairs company

3- Coordination with the stairs company and the framer regarding all necessary details at the job site

4- Checking with the owner of property (if the owner is different from the builder or interior designer involved) about the type of steps (closed or open risers)

5- Checking with the owner (if the owner is different from the builder or interior designer involved) about the type of stringers (open or closed)

6- Checking with the owner (if the owner is different from the builder or interior designer involved) about all special or minor details (for example the shape of first step etc.)

7-Checking with the owner or interior designer (if the owner is different from the builder or interior designer involved) about the material of stairs (treads, risers, stringer) to be stain or paint grade

8- Checking with the owner or interior designer (if the owner is different from the builder or interior designer involved) about the type and material of railing (metal or wood pickets) with the main large post at the beginnings or the corners or not

9- Checking with the stairs company about the thickness of flooring of all floors and basement

10- Order the stairs company to install the stairs (after the finished concrete slab of the basement is done

11- Checking the bolts of the connection of stringer to the framing

12- Checking the first and last steps to be equal as the other steps after the flooring of each floor will be done

13- Checking the stringer of the second-floor stairs to sit on the structural beams not on joists or the space between joists

14- Order the framer to strap under the stairs for drywall (if the stairs are closed risers)

15- Making sure the nails of strapping not to go through and comes out from top of the steps or risers

16- Making sure the framing around the stairs has been properly done in order to have enough and constant space for drywall

 

*   If applicable.

Blogs

سازه های چوبی – قسمت پنجم

SAAMAAN MAGAZINE- ISSUE 5

Writer: Dr. Jamshid Rahmanian

سازه های چوبی – قسمت پنجم

نویسنده دکتر جمشید رحمانیان

ترکیبات فیزیکی و شیمیایی چوب

از آنجایی که چوب ماده ای است که به صورت زنده در طبیعت موجود است لذا دستخوش تغییرات زیادی در گوناگونی و تغییرات در خواص خود است. به طور مثال رنگ، وزن مخصوص، مقاومت انواع گونه های درختان با یکدیگر متفاوت بوده و ترکیب شیمیایی و فیزیکی درختان است که خواص آنها را تعیین کرده و بدنبال آن مصرف و کاربری چوب حاصله از آنها را در موارد مختلف معین می­کند.

تخلخل  چوب

چوب ماده­ ای متشکل از یاخته ها و سلول های گیاهی است. شکل سلول گیاهی بویژه در درختان سوزنی برگ به صورت سلول های بلند و طولانی در امتداد طول تنه درخت و سلولهای کوچک تر و کوتاه تر در امتداد شعاع های مقطع عرضی تنه درخت هستند. این سلول ها عمل حفظ و انتقال مواد غذایی را به ساقه و شاخ و برگ درخت انجام می­دهند. در درختان پهن برگ وضعیت و موقعیت سلول ها مقداری مفصل تر است و شامل دو تیپ سلول های طولی با الیاف های قطر کوچک و آوند ها و شریان های  با قطر پهن تر می­باشد همچنین در این درختان پهن برگ تمرکز بیشتری از سلول های شعاعی  نسبت به درختان سوزنی برگ وجود دارد. سطح جانبی و اشغال این سلول ها در بدنه هر دو گونه درختان پهن برگ و سوزنی برگ بسیار زیاد بوده و به این دلیل مهم چندین ویژگی و مشخصات و صفات عمده به چوب می­بخشد:

  • چوب این امکان را پیدا می­کند که در هنگامی که خشک است مواد شیمیایی سمی را که برای حفاظت در مقابل حشرات و آفات حمله کننده به چوب مورد نیاز است جذب کند.
  • چوب قادر است که مواد دفع کننده رطوبت را در درون خود جذب نماید و بدین ترتیب تغییرات در رطوبت محتوی خود را به حداقل برساند که باعث انقباض و انبساط های متوالی و نهایتاً تغییر در خواص چوب و کاهش کیفیت آن نشود.
  • سلول های گیاهی حالت کیسه های هوایی در چوب را دارند که باعث می­شوند چوب خاصیت عایق حرارتی داشته باشد.
  • وجود سلول های گیاهی باعث می­شود که درون آنها و همچنین دیواره آنها از آب (رطوبت) پر و خالی شود و بدین ترتیب چوب با جذب رطوبت منبسط و به اصطلاح باد می­کند و با از دست دادن رطوبت منقبض شده و جمع می­گردد و ترک می­خورد.
  • به لحاظ ساختار خود، چوب قادر است رنگ و چسب و سایر رزین ها را که بر روی سطح چوب بکار برده می­شوند به خود پذیرفته و در سطح خود نگهدارد.

ترکیب مواد تشکیل دهنده چوب

سلول های گیاهی از الیاف ها تشکیل شده­اند که اکثر آن سلولز و همی سلولز بوده و توسط یک ماده آلی بنام لیگنین به یکدیگر متصل شده­اند. سلولز و همی سلولز ترکیبات پیچیده و مختلط  از گلوکز می­باشند و گلوکز یا قند پایه جهت حشرات و قارچ ها به عنوان غذای اصلی می­باشد. مقدار دقیق سلولز و همی سلولز و لیگنین در درختان مختلف بر حسب نوع و گونه درختان متفاوت است، لیکن بطور کلی در چوب هایی که در کوره خشک شده­اند  مقدار متوسط مواد فوق جهت درختان سوزنی برگ  و درختان پهن برگ  در جدول زیر مشخص گردیده­اند:

جدول 1-1 درصد ترکیبات چوب های کوره خشک

مواد و ترکیبات چوب چوب سوزنی برگ چوب پهن برگ
سلولز 40-50 40-50
همی سلولز 15-35 20
لیگنین 16-25 23-33
سایر مواد اضافی 5-10 5-10

در حقیقت این ترکیبات هستند که خواص و ویژگی های چوب را از قبیل مقاومت و استحکام، استعداد پوسیدگی و قابلیت جذب نمودن و نگهداری رطوبت را تعیین می کنند. مواد و مصالح را از نظر جذب و نگهداری رطوبت به دو دسته تقسیم می­کنند. یکی آن دسته مواد که مانند ابر و اسفنج قابلیت جذب و نگهداری آب و رطوبت را در درون خود دارند که به این مواد اجسام آب دوست گویند و دیگر موادی که فاقد این ویژگی هستند. چوب از  جمله مصالح هایگروسکوپیک و آب دوست است. نقش سلولز در چوب تامین و ایجاد مقاومت کششی و سختی و الاستیسیتی و حالت ارتجاعی بخشیدن به آن است. از طرفی دیگر لیگنین چون الیاف و فیبرها را به یکدیگر پیوند داده و به دسته های الیافی تبدیل می­کند، لذا به چوب قدرت مقاومت فشاری می­بخشد و به دلایل فوق چوب می­تواند هم در مقابل کشش و هم در مقابل خمش و هم در مقابل فشار مقاومت کند. سایر مواد اضافی موجود در چوب نقشی در ساختار مقاومتی آن ندارند ولی عملکرد این مواد اضافی در آن است که به هرگونه و هر درخت رنگ مخصوص آن درخت، بو و عطر آن درخت، وزن مخصوص آن درخت، مقاومت آن درخت در مقابل پوسیدگی و قابلیت اشتعال و شعله پذیری آن درخت را تعیین می کنند.

مواد اولیه ساخت کاغذ و مقوا نیز از سلولز و همی سلولز چوب بدست می­آیند برای تهیه این مواد اولیه چوب را به تراشه ها  ریز بریده و سپس با عمل پختن این تراشه ها، الیاف  را از لیگنین جدا می­کنند و الیاف حاصل از خمیر  برای تولید کاغذ و مقوا بکار می­رود. همچنین سلولز در پاره ای از منسوجات، پلاستیک ها و سایر تولیداتی که به سلولز و مشتقات آن نیاز دارند بکار برده می­شود از قبیل کاغذ سلوفان، پوشش حفاظتی سوسیس و کالباس، مواد منفجره، فیلم های عکاسی، سلولوید، شیشه های نشکن، چرم مصنوعی، صفحات موسیقی و ضبط موزیک.

از لیگنین موجود در چوب در تولید بهبود دهنده های خاک، پلاستیک ها، مواد بکار گرفته در جاده سازی و آسفالت، وانیل و مواد افزودنی به گل حفاری چاه ها استفاده می­گردد.

از سایر مواد موجود در چوب که بطور عمده شامل روغن تال  و ترپانتین هستند بیشتر در تولید رنگ ها و لاک های چوب و حلال ها استفاده می­گردد.

farifteh for abdar
Blogs

Real estate prices in Canada will go up with social housing initiatives says economist.

SAAMAAN MAGAZINE- ISSUE 5

Accumulation: Masood Abdar Esfahani

Photo: Amir Farifteh

Real estate prices in Canada will go up with social housing initiatives says economist.

Economists suggests that regulations aiming to include social housing in new developments is a barrier to solving real estate concerns in Canada

While advocacy group ACORN is asking the City Of Toronto to use Inclusionary Zoning (IZ) to push for more social housing, economists think tank are arguing against the implementation of such measures in municipalities across Canada, citing soaring real estate prices.

A report by ACORN published June 19 called Inclusionary Zoning In Toronto is advocating for the City Of Toronto to utilize IZs to mandate new condo developments set aside at least 20 to 30 per cent of their units for affordable rental housing. ACORN’s report notes that 81,000 households are on social housing waiting lists. And that more than half of tenant households are spending 30 per cent or more of their income on housing, while 20 per cent are spending more than 50 per cent.

The City Of Toronto is currently targeting between three and 10 per cent affordable housing units in new condo development.

These measures just drive up the prices of the other units, making them less affordable for the middle class.

Ouellette makes that comment in a statement from MEI released June 23, which sounds the alarm on rising real estate prices across Canada, blaming low supply and low interest rates as motivating factors.

The supply of new properties is not rising as quickly as the demand, echoing the refrain we hear from real estate lobbies and politicians like Doug Ford.

The solution would be to build more housing, which means more flexible zoning rules and an end to regulations aiming to impose the construction of social housing in residential towers.

Many in the real estate industry agree that bureaucratic red tape slows development to a crawl in municipalities like the City Of Toronto. But real estate lobby groups and the Ford government have taken that further and appear keen to justify building on protected environments like the Greenbelt.

 

Flexible zoning rules and scrapping any responsibility to develop social housing is essentially a giveaway for real estate development companies in Canada. MEI’s basis for the argument is grounded in the $1.7 million average home prices in Vancouver or the $1 million averages in Toronto. In Montreal, average home prices are below $500,000. Though they do point out that Montreal buyers are dealing with bidding wars in an overheated sector.

In the same statement, another economist at MEI, Olivier Rancourt, blames the overheating real estate sector in Canada on a “federal government stimulating prices” with “extremely low interest rates” and “municipal governments slowing the construction of new housing,” which is creating a situation he calls “very difficult for the middle class.”

Fazelipour
Blogs

Construction Financing

SAAMAAN MAGAZINE- ISSUE 5

Accumulation: Arash Fazelipour

Photo: Amir Farifteh

Construction Financing

It looks easy, painless, and the income is fantastic; at least that is what some think when they talk about builders. However, that could not be further from the truth. A construction project, no matter the size, requires a great deal of investment, planning, coordination, and a substantial amount of patience.

 

Furthermore, financing a construction project is no small feat. From financing the acquisition, securing funds for the construction, meeting the lender’s advance schedule, dealing with the paperwork, appraisers, and everything in between, adds another layer of stress that can take away from the builder’s need to focus on the project itself and the management of the trades people.

 

The job of a mortgage broker is not only to simplify the financing aspect of this lengthy and complicated process, but it’s also to understand the overall process, limitations, and cash-flow requirements and to try to take away some of the weight off of the shoulders of the builder.

 

The value proposition of a mortgage broker is to fully understand your past and present portfolio and future development plans and strategize a financing roadmap to secure funds for all of those plans on the best terms suited to you.

 

The best way to do so would be to understand and review your entire portfolio prior to making a move to acquire land so that a strategic financing structure can be set up from the onset.

 

In your initial consultation with any new mortgage broker, you should expect to discuss some of the following:

 

  • In depth discussion of your current business model.
  • Discuss past and present projects – your portfolio.
  • Review your income structure by looking over your business bank statements for the past 12 months.
  • Review your sales in the past 12-24 months by way of the Statement of Account from your solicitor for sold projects.
  • Glance over a list of lenders that you have worked with in the past.
  • Discuss your needs, challenges, and requirements to elevate your business.

 

To untrained eyes, some of the items above may seem irrelevant, redundant, or unnecessary.  However, for a mortgage broker to be able to do their job properly, all the items above are useful tools in structuring a road map for not just your current or next project, but also future projects.

 

Construction mortgage lenders, institutional or private, come in all shapes and sizes. Each has their own structure, advantages, and disadvantages.

 

When it comes to institutional lenders, your gross business deposits can be used to qualify you for an acquisition and construction financing, both from the same lender.

 

The advantage is obviously the cost: lower rates and fees. Rather than looking only at your declared income on your Notice of Assessment (NOA), some lenders will consider your gross deposits into your business bank account and also net gains on your most recently sold project(s).

 

Depending on the timeline of the project, you may secure a residential mortgage for the acquisition (which carries a much lower rate of interest) and once the permit is obtained and you are ready to construct, a 2nd construction mortgage can be secured. In such cases, if the subject land has a livable house on it, you could borrow up to 80% of the appraised value or purchase price, whichever is less, for the acquisition and upwards of 65% of the end value for the construction mortgage (depending on the size of the project and your cash-flow).

 

Some of the disadvantages of institutional financing are: provable cash-flow, source of down payment, pre-set draw schedules, and interest reserve requirements.

 

When it comes to private construction financing, there is definitely more flexibility on income and draw structures. However, rates, fees, stage in which you can access your 1st draw, and interest reserve can be challenging factors with some private lenders as well.

 

That is why having a very open dialogue and candid conversation with your mortgage broker can be a game changer for your business and your bottom line.

 

Lastly, when choosing a mortgage broker, make sure that they have the track record and the understanding of this niche business, and the fortitude to see a project through from start to finish. Another huge requirement for any broker is their responsiveness. Google their name (company name) and read their reviews to see what others are saying about their experience. You can always get a sense of what you can expect from them.

Blogs

HOW TO DESIGN A RESORT STYLE BACKYARD

SAAMAAN MAGAZINE- ISSUE 5

Writers: Nima Ahmadi, M. Arch 

HOW TO DESIGN A RESORT STYLE BACKYARD

Whether you are interested in completely redesigning your landscape or simply making a few changes, there are some important factors to consider before you start planting.

While many people head straight to their local gardening supply store to browse the selections, creating a plan beforehand will help you select plants that will best fit your needs and will thrive in your landscape.

It’s easy to go out and be tempted into buying plants that look beautiful at the garden store, only to get them home and realize they are wrong for your landscape. The following tips will help you take more strategic steps in order to develop a resort style backyard that has a creative, beautiful, cohesive, and thriving ambiance.

Step 1 : Get to know your Site

It is very critical to investigate the site condition and realize what’s the best design for your yard. The topography of your site is important to consider before you plan your backyard project.

 

Understanding the soil condition and water management of the site is one of the most important and crucial steps that any designer will take at the beginning of a landscaping project. Keep in mind that the specific conditions of your backyard are likely to create a microclimate based on the amount and length of sun and shade exposure the area receives. Microclimates are usually broken into one of four categories: full sun, partial shade, shade, or deep shade; pay specific attention to these details because this will determine the location of your pool, outdoor seating area, natural plants, BBQ area and so on.

 

Step 2 : Bring on Creative Design

A design can unify your landscape and help guide your material selections and plants. Themes can be as simple as using consistent shapes or forms throughout your project or as complex as creating a relaxation garden or an Oriental garden.

When deciding on a design for your backyard project, a good place to start is looking at the architecture of your home. Try to compliment the lines and style of your home’s architecture in your yard; after all, your yard is an extension of your home. I usually start with customized mood boards that can help to select the hardscapes, pool layout, outdoor kitchen design, outdoor cabana structures, plants, furniture and decorations.

A good design strategy always starts with asking the right questions such as Are you someone who wants lots of neat, geometric shapes and structures in your landscape? or Do you want softer lines and a more natural feel to your space? or Do you want a landscape to include only specific colors? Questions like these will help you choose a unified theme for your garden.

 

In order to get the most out of your yard, think of it as another room, or rooms, in your home. Just as a home has well defined and carefully planned rooms, so should your landscape; using your materials wisely allows you to create different “rooms” in your landscape. Don’t forget to think about how you’ll link your spaces. How will people move from one area of your yard to another? Create openings to encourage exploration in your yard and keep people moving throughout the landscape. So always you can create different spaces for different uses in your landscape design by asking the right questions and implementing the right strategy.

 

Step 3: Detail Matters

Many landscaping concepts appeal to us at first, however, design and construction limitations often surface only after studying the concept in more detail. Ideas that seems terrific may prove to be technically or financially unfeasible. As in the case with other creative endeavours, a good design is typically 30% inspiration and 70% preparation and development.

After selecting the most appealing design for your backyard it’s time to pay attention to details and study the key design that can make your space unique to yourself. At this stage having the right information, preparing the correct construction drawing and specification is really important. This level of detail will help the client to obtain correct price and avoid any surprises along the way.

Step 4: Landscaping budget

Having an accurate landscaping construction budget and clear financial road map is the key to a successful landscape project. As a common practice you should always run series of cost estimates for your client to make sure that the proposed design is meeting the clients budget and you can deliver their wish list without any financial surprises along the way.

 

Be as realistic as you can and explain the entire cost cycle from design to implementation, delivery, and ultimately the maintenance cost to your client. Lately Clients are able to get all kinds of information from online resources but as an effective designer you need to arm yourself with full financial information in order to help your client to get informed and accurate decisions at the earliest possible stage.

 

Step 4: Quality Matters

Quality can be defined in many ways, such as excellence of services rendered or good value provided for the price paid. It is also important to realize that the definition of quality is somewhat unique to your service and is intricately related to the success of your project.

 

It is crucial to define the things that show quality in your job. You will need to spend some time defining who you are and who you are not, recognizing that you cannot be everything to everyone and still do everything well. Typical items to consider include superior design and installation, well-defined scope of work, use of trained team members specialized in hard or soft landscaping. Even more important is to ask your customer to help you define quality. Landscape firms tend to think in terms of product rendered, but the client is probably also concerned about the quality of your workers.

 

Lastly, after developing a QC policy, make sure that it is visible to your current and potential customers by posting it on your website and/or social media page. Also post it in a prominent place in your business and refer to it when training or tasking employees.

 

So any successful landscaping project begins with site meetings and discussing your creative vision then entering a detailed process for design development and cost estimation, and ultimately having a system in place to monitor the quality and the deliverables of the project.

ardekani
Blogs

حفاظت جداره گودبرداری (Shoring)

Writers: Morteza M. Ardekani, M.Sc, P.Eng

Shahab Yasrebi, Ph.D, P.Eng

Majid Fathi, M.Sc, P.Eng

Mehran Heydari, M.Arch

Hamid Hemati, P.Eng

حفاظت جداره گودبرداری (Shoring)

اولین مرحله برای ساخت یک ساختمان جدید، گودبرداری است که از جمله خطرناک ترین کارهای عمرانی محسوب می شود. بی توجهی در گودبرداری می تواند منجر به خسارت به ساختمان مجاور و حتی فاجعه انسانی شود. در مواردی که به علت محدودیت زمین، امکان تامین شیب پایدار فراهم نباشد، لازم است که گودبرداری حفاظت شده یا مهاربندی شده  (Shoring) صورت گیرد.

طی عملیات گودبرداری، تعادل نیروهای نگهدارنده جانبی خاک بهم خورده و در صورتی که عمق گود برداری از عمق بحرانی پایدار خاک عبور کند منجر به ظهور ترک های کششی شده و می تواند به گسیختگی و ریزش گود منجر شود. قبل از انجام هر کار ساختمانی و اقدام به گودبرداری به منظور جلوگیری از ریزش دیوارهای گود، رانش خاک و پایدار کردن گود در برابر حرکات افقی، سازه‌ای در درون خاک به نام سازه نگهبان (Shoring) احداث می‌شود که ساخت این سازه نیازمند دانش مهندسی خاک وپی (ژئو تکنیک )  است تا این سازه بتواند در برابر انواع رانش و دیگر اتفاقات پایدار باشد. البته عوامل مختلفی در میزان خطرناک بودن گود برداری موثر است:

  • ضعیف بودن پارامترهای موثر در پایداری خاک
  • زیاد بودن عمق گود
  • طولانی شدن مدت باز ماندن گود
  • بالا بودن سطح آب‌های زیرزمینی

انواع سازه های نگهبان برای حفاظت از گودبرداری

 

  • شمع فلزی و دیواره های میان شمعی (Soldier pile and lagging)

در این روش ابتدا در حاشیه زمینی که قرار است گود برداری شود، در فواصل معین چاه‌هایی حفر می‌کنیم .عمق این چاه‌ها برابر با عمق گود به اضافه مقداری اضافی برای شمع بتنی انتهای تحتانی این چاه‌هاست. پس ازحفر چاه‌ها درون آن‌ها پروفیل‌های  I شکل یا  H  شکل قرار می‌دهیم. فاصله بین پروفیلها  2 تا 2.5 متر است بطوریکه بتوان فضای بین آنها را با الوارهای چوبی (lagging) پرنمود. ( در بعضی از شرایط ممکن است از قطعات بتنی پیش ساخته و یا پرده های شات کریت(Shot Crete) نیز برای پوشش خاک میان شمعها استفاده کرد.)

به منظور تأمین گیرداری و مهار کافی برای این پروفیل‌ها، انتهای پروفیل‌ها را به میزان مورد نیاز برای تامین پایداری دورانی  شمع ها، پایین‌تر از رقوم کف گود ادامه می‌دهیم. ( بین 0.75 تا 1.5 برابر عمق گود)  سپس شمع انتهای تحتانی را بتن ریزی می‌کنیم. بدین ترتیب پروفیل‌های فولادی مذکور درشمع مهار می‌شوند و پروفیل‌های فولادی همراه با شمع نیز در خاک مهار می‌شوند .پس ازاجرا این مرحله ،عملیات گودبرداری را به صورت مرحله به مرحله اجرا می‌نماییم.

  • نیلینگ (Nailing ) و پوسته محافظ

در این روش با نصب میله هایی با زاویه 15 تا 35 درجه در بدنه گودبرداری همزمان با خاکبرداری و استفاده از پوشش های مکانیکی نظیر شات کریت بدنه خاک برای تحمل تنشهای کششی ناشی از تنش جانبی مقاوم شده و عمق پایدار گود افزایش میابد.

  • شمع درجا به هم چسبیده (Tangent or Secant pile)

در مواردی که سطح آب زیرزمینی بالا بوده و لازم باشد که مهاربندی علاوه بر حفاظت از گودبرداری، نقش پوسته آب بند را هم ایفا نماید  و یا شرایط خاک اجازه و فرصت خاکبرداری و پو شاندن با lagging   را ندهد از این روش استفاده می شود. شمع درجا می تواند به صورت عمودی هم بار تحمل کند. دراین روش ابتدا شمع هایی با بتن پلاستیک یک و یا چند در میان حفاری و اجرا می گردد و سپس با رعایت هم پوشانی شمع های اصلی و سازه ای با رعایت احداث جداره زنجیره ای و پیوسته اجرا می گردد.

در همه این روشها در صورت افزایش عمق گود باید از تکیه گاه های جانبی نظیر دستک و یا تای بک برای نگهداری شمع های قائم استفاده کرد.

مشکلات گودبرداری در پروژه های ویلایی

در توسعه ساختمانهای مسکونی در تورنتو تحولاتی در سال های اخیر پدید آمده است. این تحولات و طرح های جدیدی که مهندسان معمار در این صنعت در انداخته اند هم در زمینه سازه  و هم در زمینه گودبرداری موارد جدیدی را مطرح کرده است.

یکی از این موارد جدید افزایش عمق گود برداری در ساختمانهای مسکونی ویلایی است. در گذشته در کانادا و علی الخصوص در تورنتو ساختمانها ی ویلایی دارای زیر زمین های محدود و با ارتفاع کم بود و با توجه به خاک منطقه معمولا نیازی به نگهداری جداره گود نداشت.

افزایش ارتفاع زیر زمین ها و تراز قرارگیری طبقه هم کف در طراحی های امروزی باعث شده است تا عمق گود برداری در ساختمانهای ویلایی در شهر تورنتو از 2.8 تا 3.5 متر شود. این ارتفاع گود برداری در بسیاری از نقاط شهر بدون حفاظت جدار امکان پذیر نیست.

از حدود دوسال پیش شهرداری تورنتو برای صدور پروانه های ساختمانی از متقاضیان خواسته است که نقشه حفاظت گود برداری را به ضیمه نقشه های دیگر تهیه و ارسال کنند. در شروع این روند مهندسان سازه بر اساس آموزه های دانشگاهی و روشهای متداول در حفاظت گودهای ساختمان های بلند از سیستم های معمول شورینگ استفاده و نقشه ها را محاسبه و تهیه کردند. در بسیاری از موارد نزدیکی حفاری برای شمع های سیستم نگهدارنده گود به ساختمان های همسایه باعث شد اعتراضاتی در مورد آسیب دیدن فنداسیون و دیوار های زیرزمین و عایق بندی آن به شهرداری ارسال شود. افزایش این اعتراضات شهرداری ها را بر آن داشت تا ضوابط کنترل لرزش (vibration control) را که تا آن زمان برای اجرای آن سخت گیری نمیکردند به مرحله اجرا بگذارند. اجرای این دستور العمل مشکلات اجرایی و قانونی را برای روشهای معمولی حفاری شمع فراهم نموده که در این مجال فرصت بیان جزییات آن نیست.

در این بررسی موردی از یک روش ابداعی در حفاظت گود صحبت خواهیم کرد که دارای مزایای زیادی در حفاظت گود های شهری و برای ساختمانها ویلایی است.

 OLD YONGE 245 مطالعه موردی پروژه

در این پروژه ارتفاع متوسط گودبرداری در جدار جنوبی سایت 3.4 متر بوده و با توجه به تجربه سازنده در مورد حفاظت به روش Soldier pile and lagging و مشکلاتی که این روش به لحاظ اجرایی و قانونی برای وی ایجاد کرده بود، سازنده و گروه طراحی پروژه علاقه مند به استفاده از روشی بودند که بدون ایجاد ارتعاش امکان حفاظت جداره گود را فراهم نماید. با توجه به تجربیات گذشته شرکت Geomaple Geotechnics  در شرایط مشابه و همکاری طراح پروژه از روش ابداعی ENSCON-GEOMAPLE برای حفاظت جداره گود این پروژه استفاده شده است.

دراین روش از پیچ شمع های لوله ای ( Helical Piles) به عنوان soldier pile   استفاده شده است. ارتفاع زیاد شمعهای عمودی با استفاده از شمع های مورب تای بک ز همان نوع پیچ شمع مهار شده است. مقطع کلی طرح در شکل زیر نشان داده شده است.

مزایای اجرای روش جدید:

روش ابداعی جدید مزایایی به شرح زیر دارد:

  • عدم نیاز به حفاری
  • عدم ایجاد لرزش در هنگام اجرا
  • جلوگیری از ریزش احتمالی زیر فنداسیون همسایه در هنگام حفاری شمع
  • نیاز نداشتن به کیسینگ در خاک های ریزشی و ماسه های سست
  • امکان اجرای تای بک در زاویه تند مانند بیش از 50 درجه تا 75 درجه نسبت به افق
  • نیاز به جای بسیار کم
  • عدم تداخل دستک ها با قالب بندی بتن
  • جلوگیری از ریزش رویه جداره گود در هنگام نصب جداره میان قابی

اجرای سریع و بدون ارتعاش و جابجایی خاک در این روش بدون خارج کردن خاک از زمین شمع ها بوسیله یک بیل مکانیکی در بدنه خاک پیچانده میشود و بنابر این هیچ ریسکی برای ترک خوردگی در خاک همسایه و یا نشست زیر پی همسایه وجود ندارد

آنچه در این پروژه جالب توجه بوده است، استفاده از شمع پیچها به عنوان تای بک بوده است. از محاسن این روش این است که میتوان تا بک هایی با زاویه نزدیکتر به قائم تا حدود 75 درجه اجرا کرد. بنابر این در این پروژه در فاصله 4 فوتی مرز زمین تای بک اجرا شد و با طول 3 متر از زمین خارج نشد و تجاوزی به ملک مجاور بوجود نیامد.

اجرای سریع پوشش خاک با استفاده از سیستم بتن پاششی ( shotcrete) بدون نیاز به خالی کردن بخش زیادی از خاک پشت شمعها از دیگر محاسن این روش است.

Siamak Sanei
Blogs

How the Coronavirus Will Reshape Architecture.

 Accumulation: Siamak Sanei, Architect, OAA

SAAMAAN MAGAZINE- ISSUE 5

In 1933, the Finnish architect and designer Hugo Alvar Henrik Aalto, along with his first wife, Aino, completed the Paimio Sanatorium, a facility for the treatment of tuberculosis in southwest Finland. The building is rigidly geometric, with long walls of expansive windows wrapping its façade, light-colored rooms, and a wide roof terrace with railings like the ones on cruise ships—all the hallmarks of what we now know as modernist architecture, which emerged in the twenties from the work of the Bauhaus, in Germany, and Le Corbusier, in France.

But the Aaltos’ choices of material and design weren’t just aesthetically fashionable. “The main purpose of the building is to function as a medical instrument,” Hugo would later write. Tuberculosis was one of the early twentieth century’s most pressing health concerns; each element of the Paimio was conceived to promote recovery from the disease. “The room design is deter­mined by the depleted strength of the patient, reclining in his bed,” Aalto explained. “The color of the ceiling is chosen for quietness, the light sources are outside of the patient’s field of vision, the heating is oriented toward the patient’s feet.” (The combination of cold feet and a feverish head was seen as a symptom of the disease.) Broad daylight from the windows as well as the terraces, where patients could sleep, was part of the treatment, as sun had been proved effective at killing tuberculosis bacteria. At the sanatorium, the architecture itself was part of the cure.

Much of modernist architecture can be understood as a consequence of the fear of disease, a desire to eradicate dark rooms and dusty corners where bacteria lurk. Le Corbusier lifted his houses off the humid ground to avoid contamination. Adolf Loos’s ultra-boxy Villa Müller in Prague, from 1930, included a separate space in which to quarantine sick children. Architects collaborated with progressive doctors to build other sanatoriums across Europe. “Tuberculosis helped make modern architecture modern,” the Princeton professor Beatriz Colomina writes in her revisionary history “X-Ray Architecture.” The industrialized austerity of Ludwig Mies van der Rohe or Marcel Breuer “is unambiguously that of the hospital,” the empty white walls, bare floors, and clean metal fixtures are all “surfaces that, as it were, demonstrate their cleanliness.”

In recent months, we have arrived at a new juncture of disease and architecture, where fear of contamination again controls what kinds of spaces we want to be in. As tuberculosis shaped modernism, so covid-19 and our collective experience of staying inside for months on end will influence architecture’s near future.

Unlike the airy, pristine emptiness of modernism, the space needed for quarantine is primarily defensive, with taped lines and plexiglass walls segmenting the outside world into zones of socially distanced safety. Wide-open spaces are best avoided. Barriers are our friends. Stores and offices will have to be reformatted in order to reopen, our spatial routines fundamentally changed. And, at home, we might find ourselves longing for a few more walls and dark corners.

  1. Domestic Space

Quarantine makes all nonessential workers more intimately acquainted with the confines of their homes. We know everything about them, especially their flaws: the lack of daylight in one room, the dirty floor in another, the need for an extra bathroom. Space is all we have to think about. For architects, it’s a soul-searching exercise, especially if you happen to live in a home you outfitted for yourself.

Florian Idenburg and Jing Liu, a couple and the principals of the firm so-il—which has designed art museums, housing developments, and pop-up projects like the tent for the Frieze Art Fair—have been staying in their home, near the Brooklyn Navy Yard, with their two young daughters. It’s a bright white-walled duplex with open-plan common spaces. “Luckily, both our girls have their own rooms with thick doors,” Idenburg said. The arrangement comes in handy when the children have video-chat school sessions at the same time. Acoustic divisions have become more important while the family is crammed in together all day long, Idenburg noted. “The loft, the New York City typology, seems to be not the romantic thing at the moment. Everyone’s on Zoom calls.” A lack of privacy or the chance to move to a different room is harder to bear when bars, cafés, and stores can’t offer an escape.

Personal spaces need to be both virtually connected and physically enriching even in the midst of social distancing—not the clean, white, anonymous smoothness of contemporary minimalist modernism but a textured hideaway, like an animal’s den, full of reminders that the rest of the world still exists, that things were once normal and might be again. We have to be able to hibernate.

  1. Office Space

Covid-19 calls for prophylactic design. Masks and gloves barricade our bodies like a second skin. Taped circles spaced six feet apart make sure we don’t contaminate others while standing in line at the grocery store. “Tape is one of the greatest materials in architecture,” Idenburg said, with a laugh. Other ad-hoc strategies have emerged as more businesses reopen. A Dutch restaurant built greenhouse-like glass booths around its outdoor tables to shield diners and waitstaff from each other. A German café tested out hats with pool noodles attached so that guests would know not to get too close to one another.

 

“Visualization is key to make sure people feel safe.” On March 25th, Lokerse had a meeting with the Dutch minister of economic affairs and the secretary of state about a relief plan for the retail sector. He drove back to his empty office and started wondering what could be done to make it safe for what the government was calling “the 1.5-metre society.”

The result was “the 6 Feet Office.” Carpet tiles demarcate six-foot black circles around every desk in the open floor plan. Extra chairs, positioned outside of the circles, facilitate conversation among colleagues. Conference-room chairs have been thinned out, and closed spaces must be exited clockwise, in unison, so that co-workers don’t bump into each other. “Hotdesking,” or the sharing of one desk by multiple workers, is made possible with disposable paper desk pads, on which a worker sets her laptop or keyboard and mouse when she arrives.

 

III. City Space

In most cities, the routine of social life was made up of exactly the kinds of businesses that had to close during the pandemic: restaurants, bars, hotels, and cafés. New development was happening in the commercial sector, Papageorgiou said. Now “the only space we can use is private space or public space; there is no intermediate.” Just as we’ve become aware of every minute flaw in our own homes, we’re also confronting the limits of public space. Streets are empty, but sidewalks can be crowded with people and must be approached

So far, the pandemic’s impact on urbanism has shown up in small changes that can be implemented faster than a new building or zoning plan. Lithuania’s capital, Vilnius, opened closed streets to restaurants and cafés so that tables could be set up at appropriate distances. New York City has made forty miles of streets pedestrian-only to expand access to the outdoors away from parks. London is laying out a vast network of new bike lanes. Tobias Armborst, a principal of the Brooklyn and Detroit architecture-and-urban-planning firm Interboro, said that these interventions fell under the label of “tactical urbanism”: “Urbanism that is not master-planned but comes from the bottom up.” Tactical urbanism had been the province of guerrilla gardens and flash mobs, but city groups like New York’s Department of Transportation have gradually adopted the strategy of iterative, small-scale experiments.

Over the past few decades, urbanism focussed on undoing this model, cultivating organic density through affordable housing, ever-smaller capsule studio apartments, and mixed-use zoning. Now, once again, as a response to disease, Armborst said, “we’re in a situation where density is something to be avoided.” The challenge is reconciling the need for a long-term architectural plan with the pandemic’s ongoing unknowability.

 

References:

* The New Yorker:  Kyle Chayka, June 17, 2021

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A tax reduction strategy for business owners.

By Eric Alikhani, President at Emerald Wealth Management

SAAMAAN MAGAZINE- ISSUE 5

Business owners often have a significant portion of their savings held within their corporations. Corporate-owned life insurance can help mitigate or eliminate three tax issues that may arise in this situation.

First, income from corporate investments is taxed at the highest corporate tax rate. Second, on the business owner’s death, corporate investments transferred from the corporation are typically received on a taxable basis. Third, passive income earned in the corporation may increase the corporate tax rate on active business income. Corporate-owned life insurance can help mitigate or eliminate these three tax issues.

Planning for high corporate tax rates on investment income

Business owners often accumulate wealth within a holding company because they don’t need all their business’s profits to fund their lifestyle. This achieves a significant tax deferral since these funds are left at the corporate level and not paid out to the business owner as a taxable distribution (dividend or salary). These corporate funds are often used to purchase investments that generate income that’s taxed at the highest corporate rate, which ranges between 50.2 and 54.7% depending on the province or territory.

In contrast, the growth in policy values within a life insurance policy is tax-advantaged, meaning it isn’t typically subject to taxation. As a result, the policy’s growth isn’t slowed down by taxes. Over time, the tax erosion on a corporation’s passive investments can become a significant cost of earning investment income corporately.

For example, suppose Stephen is 50 years old, a non-smoker and a standard risk life insured. His corporation purchases a Canada Life participating whole life insurance policy on his life with a $25,000 annual premium paid over 20 years. The table below compares the year-over-year values from the insurance to those of a corporate investment where the same.

This material is for information purposes only and should not be construed as providing legal or tax advice. Reasonable efforts have been made to ensure its accuracy, but errors and omissions are possible. All comments related to taxation are general in nature and are based on current Canadian tax legislation and interpretations for Canadian residents, which is subject to change. For individual circumstances, consult with your legal or tax professional. This information is provided by The Canada Life Assurance Company and is current as of June 2019.

premium dollars are invested in a corporate-owned guaranteed investment certificate earning interest at 5%. The corporation’s tax rate on passive income is 52% and Stephen’s personal tax rate on non-eligible dividends is 45%. Over the long term, both the policy’s cash value and death benefit may outpace the corporate investment, which is partly attributable to its tax-advantaged growth.

Planning for tax erosion on assets distributed to your estate or heirs

When you die you’ll likely transfer the shares of your corporation to either your estate or a family member(s). If you plan to have your corporation distribute its assets to your estate or your heirs after you die, there will likely be a tax cost. This can significantly decrease your net estate value (the after-tax value of your estate). Corporate-owned life insurance is a planning solution for eliminating or significantly reducing this tax cost of transferring corporate wealth.

In many cases, the net estate value derived from a corporate-owned life insurance policy is much higher than that derived from lower risk corporate investments. This is the result of the tax-advantaged growth of policy values described above, but also from the corporation’s capital dividend account (CDA) credit that’s generated from receiving life insurance proceeds as beneficiary.

The CDA credit allows the life insurance proceeds to be paid as a tax-free capital dividend to Canadian resident shareholder(s). Generally, an amount equal to the life insurance proceeds received by a private corporation less the policy’s adjusted cost basis (ACB) may be added to its CDA. The ACB of a life insurance policy is generally the sum of the cumulative premiums paid, less the net cost of pure insurance (NCPI). NCPI is an assumed mortality cost in the Income Tax Act (Canada) and, over time, it may reduce the ACB of the policy to nil. At that time, the CDA credit would equal the full amount of the life insurance proceeds.

If the corporation has a CDA balance, it can pay a tax-free capital dividend to its Canadian resident shareholder(s). Depending on the deceased owner’s estate plan, the shareholder(s) could include the estate, spouse or heir(s). Using Stephen’s policy information from above, the chart below compares the year-over-year net estate values from the insurance to the corporate investment. Corporate-owned life insurance often produces significantly higher net estate values compared to a lower risk corporate investment.

Planning for tax erosion on business income from excessive corporate passive income

The 2018 federal budget introduced a rule that reduces a corporation’s access to the small business deduction (SBD) when it and associated corporations together earn more than $50,000 of passive income, which generally includes interest, dividends and taxable capital gains from the sale of investments. The SBD enables a Canadian-controlled private corporation to earn up to $500,000 of active business income (ABI) at tax rates as low as 12 per cent, depending on the province or territory. To date, Ontario and New Brunswick haven’t followed this federal measure by changing their provincial corporate tax laws.

Policy value growth in a life insurance policy is tax-advantaged, meaning it doesn’t produce income. As a result, a strategy for limiting the amount of passive income earned in a corporation, and therefore the grind on the SBD, is purchasing a permanent life insurance policy. This strategy involves repositioning corporate dollars that are otherwise intended for income earning investments, into a life insurance policy.

Continuing from the examples above, say Stephen’s corporation earns $500,000 of ABI per year, saves $100,000 annually for investment and will continue to do so for 15 years. The corporation also has $2,000,000 of investment assets, half of which are fixed income with a 4% growth rate and the other half are equities with a 6% growth rate from realized capital gains. The corporation currently has more than $50,000 of passive income and, as a result, a portion of its ABI is taxed at the higher general rate of 26% instead of the small business rate of 12%.

Stephen has a life insurance need and his advisor shows him two scenarios using life insurance with different premium amounts to demonstrate how they may affect the taxation of his corporation’s ABI. One scenario shows his corporation repositioning $150,000 of assets into a permanent life insurance policy for 15 years and the other scenario shows

$100,000 of assets repositioned into a life insurance policy over the same period. The life insurance gives Stephen financial protection and shows him how repositioning investment assets into a policy also reduces the effect of the SBD grind that his corporation otherwise would have experienced. The chart below shows the added tax Stephen’s corporation is paying on its ABI annually as a result of the SBD grind. The example shows how moving assets into a tax-advantaged life insurance policy can reduce the amount of a corporation’s passive income to varying degrees and, therefore, mitigate the effect of the SBD grind.

The cumulative tax cost on the corporation’s ABI of doing nothing is $602,204 and the cumulative tax savings on ABI of repositioning $2.25 million of assets into a life insurance policy is $479,897 and $319,831 when repositioning $1.5 million of assets.

Conclusion

Corporate-owned life insurance can help business owners reduce their tax costs on passive corporate income, the transfer of wealth after their death and, potentially, mitigate the increased tax costs passive income can create for the corporation’s active business income.

i Depending on the policy’s ACB, a partial surrender/cash withdrawal or policy loan may result in a policy gain, which is treated as passive income of the corporation.

ii Canada Life’s Estate Achiever Max 20, $702,053 basic coverage, paid-up additions, 2018 dividend scale.