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Centennial 2010
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CORPORATE TAX – SMALL BUSINESS DEDUCTION & RELATED TAX ISSUES FOR PRIVATE CORPORATE GROUPS


Level: Intermediate
Competency: Taxation
Seminar Code: 00615
Format: Full Day
CPD Hours: 7
Availability: This seminar occurs in the past. To view other offerings of this seminar, go to "Additional Offerings"


Register before Jan 31, 2018 and pay the early fee!
Date: Wednesday, Feb 14, 2018
Time: 8:30 AM-4:00 PM
Location: Aloft University Hotel
2359 Banff Trail NW
Calgary, Alberta
Meeting Room: Tactic 3
Fee Options: Tickets Required: N/A
(Passport Tickets can only by used 14 days prior to seminar start date)
Fee Required: $550.00 - Early Member
$550.00 - Early Non-Member
$630.00 - Regular Member
$630.00 - Regular Non-Member
Seminar Description: Formerly Known As: Tax Issues for Private Corporate Groups

This seminar covers the unique taxation issues that apply to groups of privately held companies and their access to the small business deduction. The seminar includes a detailed review of the association rules, a review of reductions of the small business deduction limit, a review of the specified partnership income and specified corporate income rules, basic considerations for inter-corporate dividends, trusts in the corporate group and basic HST/GST issues. The courses uses a series of mini cases reviewing the issues that arise during the growth of a corporate group and the impact of the issues discussed in the materials.
This course does not review of section 55, safe Income or related items.

At the end of this session, participants will understand the unique taxation issues that apply to groups of privately held companies and their shareholders.
Seminar Outline:
  • Basic related, associated, and affiliated rules
  • The rules that modify the associate rules
  • SBD Limit reductions – taxable capital and passive income
  • The results of associating corporations
  • Deemed association
  • Partnerships in the group including the Specified Partnership Income rules
  • Specified Corporate Income
  • Use of trusts in the group
  • Part IV tax between private corporations
  • HST/GST Closely related exemption
Pre-requisite: There are no prerequisites for this course.
Who Will Benefit: This seminar will be of interest to practitioners and managers involved with the small business deduction and groups of privately held companies.
Seminar Leader(s): CHERNIAWSKY, Don
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Edmonton Feb 16, 2018 08:30 am-04:00 pm CHERNIAWSKY, Don
View Details
Edmonton Nov 23, 2018 08:30 am-04:00 pm CHERNIAWSKY, Don
View Details
Calgary Nov 26, 2018 08:30 am-04:00 pm CHERNIAWSKY, Don
View Details
Mar 05, 2019 08:30 am-04:00 pm CHERNIAWSKY, Don
View Details
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