Overview

Toronto → Asunción. Depart Jan 18 2027, HOOPP starts Feb 1 2027. Real-time balance sheet plus stress test.

Live numbers

Days to departure

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target: 2027-01-18

Net worth (USD)

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— CAD

BTC spot (USD)

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manual entry

LEDN aggregate LTV

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margin call at 70%

BTC margin call price

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— distance

Annual debt accrual

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LEDN accrued to principal + Cdn cash carry + IBKR margin

Workstream status

Property / Refinance

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Northern Cards wind-down

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Tax / advisors

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Healthcare bridge

1-yr ART, max dex pre-departure, find PY psychiatrist + HIV specialist. Catastrophic insurance.

Stress test

Drag the sliders to see net worth and margin call status at hypothetical prices. Doesn't change saved values.

BTC price (USD) —

TSLA price (USD) —

Net worth at stress

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LEDN LTV at stress

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Margin call?

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Timeline

Departure Jan 18 2027 (one day after 56th birthday, HOOPP threshold bonus captured). Status dropdowns track progress.

Balance Sheet

Live asset positions. Edit values, totals recompute. BTC price pulled live from CoinGecko if available.

BTC holdings

BTC at LEDN (collateral) across 6 loans

BTC self-custody cold storage

BTC spot price (USD) auto-fetched, can override manually

Total BTC value (USD)

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IBKR positions

Cash account (…666)

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NLV; margin debit visible

TFSA (…384)

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NLV

RRSP (…599)

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NLV

Cash account NLV (USD)

Cash account margin debit (USD)

TFSA NLV (USD)

RRSP NLV (USD)

TSLA shares total (long)

TSLA short call contracts

TSLA spot price (USD)

Daily scalp avg ($/day)

Property (110 Parliament)

FMV estimate (CAD)

JP equity (50%, CAD)

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FX rate (CAD per USD)

Net worth

Total assets (USD)

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Total liabilities (USD)

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Net worth (USD)

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— CAD

Debt

Every loan and credit line. LEDN gets margin call distance. Cdn LOCs/cards get carrying cost.

LEDN BTC-backed loans

Interest accrues to principal — no cash payments. Margin call at 70% LTV. Auto Top-up appears OFF on all loans, so margin calls require manual collateral additions.

LEDN total outstanding

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Aggregate LTV (today)

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healthy < 50%, warn 50-65%, bad 65%+

Annual accrual (USD)

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added to principal, not paid

LEDN balance projection (no paydown, flat BTC)

Compounding monthly at weighted average rate. Shows what your LTV becomes over time if you don't reduce principal or add collateral.

Today

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— LTV

+1 year

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— LTV

+2 years

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— LTV

+5 years

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— LTV

Mortgage (110 Parliament)

Current balance (CAD)

Current rate %

Term ends

JP share of mortgage (CAD)

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Canadian unsecured (LOCs + cards)

Cdn unsecured total

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Annual interest (CAD)

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Avg utilization

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IBKR margin

Cash account margin debit (USD)also appears on Balance Sheet

Est. IBKR margin rate %

Total debt summary

Total debt (USD)

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Total annual carry (USD)

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Monthly debt cost (USD)

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Property

110 Parliament. Joint tenancy preserved. SUNG sole borrower on refinance. 108 long game in notes.

Refinance (Monster Mortgage)

Target fixed rate %

New balance after paydown

Target close date

Appraiser

Co-ownership agreement (with SUNG)

Utilities transfer to SUNG

108 Parliament (long game)

Combined 108+110 assemblage est. (CAD)JP share ~$1.25-1.375M

Adverse possession sliver status

Owner status / contact notes

Northern Cards

Wind-down 2026. ABIL claimed on 2027 returns (departure year), JP allocation ~$215K, SUNG ~$75K.

Loan allocation (ABIL basis)

JP shareholder advance

SUNG shareholder advance

JP ABIL deduction (50%)

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JP est. tax savings (~50%)

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Wind-down checklist

Action items

Notes

Tax / Income

Departure Jan 19 2027. 2026 = full-year Cdn resident return. 2027 = part-year resident with departure schedule.

Pension projections (monthly)

HOOPP base ($/mo, Feb 2027)includes ~$80 threshold bonus from working through Jan 18

HOOPP bridge until 65 ($/mo)

HOOPP after 65 ($/mo)

CPP estimate ($/mo)earliest age 60

OAS estimate ($/mo)earliest age 65

RRSP lump sum planner

RRSP balance at withdrawal

Withholding rate %25% flat, final tax (no Cda-Paraguay treaty)

Tax withheld

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Net to JP

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Departure tax — BTC deemed disposition

Jan 19 2027 deemed disposition at FMV. Cost basis position to be confirmed with tax specialist. Default $0 basis is the conservative worst-case.

BTC count at departure

Assumed BTC price at departure (USD)

Cost basis (USD, 0 = conservative)

Estimated capital gain (CAD)

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Taxable gain (50% inclusion, CAD)

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Estimated tax at top marginal (~53%)

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Section 220.4 deferral election

Canada allows electing to defer payment of departure tax until actual disposition of the asset. Security required for amounts > $16,500 (110 Parliament charge is the natural candidate). Combined with section 128.1 post-emigration loss provision, if BTC drops between departure and eventual sale, the loss reduces the deferred amount.

Defer payment under s.220.4?

Tax due at departure (Jan 2027)

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Tax deferred (paid on later disposition)

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Security required?

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Not legal/tax advice. Confirm structure with cross-border specialist. Walking in already naming s.220.4 prevents being defaulted to the "report and write the cheque" workflow.

Section 217 eligibility check (annual)

Available only if 90% of worldwide income is Canadian source. Plan: accept 25% flat most years.

Cdn-source income (year)

Foreign-source income

Cdn-source share

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Section 217 viable?

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Departure return checklist

Notes

Running notes. Anything that doesn't fit elsewhere.