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Centennial 2010
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INCOME TAX PLANNING REFRESHER: CORPORATE ONLINE


Level: Introductory/Intermediate
Competency: Taxation
Seminar Code: 99860
Format: Online Self-Study Two-Day
CPD Hours: 14
Availability: Spaces available


Register before Mar 06, 2018 and pay the early fee!
Date: Monday, Jan 29, 2018
Time: 12:00 AM
Location:

,
Meeting Room:
Fee Options: Tickets Required: 14 ticket(s)
Fee Required: $440.00 - Early Member
$440.00 - Early Non-Member
$440.00 - Regular Member
$440.00 - Regular Non-Member
Seminar Description: Access credentials will be sent via email on the first day of the session, or within 1-2 business days after registration if the registration is within the session dates.

Please note you have until noon on the last day indicated in the session to complete the course. Please complete and print your quiz results prior to the end of the session.

This online refresher session is designed for those who desire to update their knowledge in the various taxes and tax planning for the privately controlled corporate taxpayer. This session has a strong emphasis on the application of tax for the Canadian Controlled Private Corporation. At the end of the session participants should have a good understanding of the taxes that impact corporations.

Prerequisite:
Participants may consider registering in Tax Returns: Corporate prior to taking this session or should have equivalent experience in corporate tax matters.

The quizzes must be completed before the expiry date in order to receive verifiable credit for the seminar.
Seminar Outline:
  • Organization of the Tax Act as it relates to corporations
  • Determination of residency
  • Review of various income tax items and deductions not commonly seen
  • Calculation of corporate taxes
  • Common definitions under the Income Tax Act that impact a corporate taxpayer including: related parties, affiliated parties, and associated corporations
  • Various sources of income including: active business income, investment income, specified investment business, and personal service businesses
  • Commonly used corporate reorganization provisions: the use of Section 85 rollover, Section 86 capital reorganization, Section 87 amalgamation, and Section 88 wind-up
  • Section 84.1 and Section 55(2) anti-avoidance provisions
  • Corporate attribution
  • Loss utilization
  • Owner manager remuneration planning
  • Estate planning
  • Issues for buy-sell agreements and purchase and sale of business
  • Acquisition of control
  • Debt forgiveness
Pre-requisite:
Who Will Benefit: Those involved in corporate tax matters for private corporations that desire to expand or refresh their knowledge of corporate tax.
Seminar Leader(s): SWANSON, Julie
Special Notes: Access credentials will be sent via email on the first day of the session, or within 5 business days after registration if the registration is within the session dates (January 15 – March 16). Please note you have until noon on the last day indicated in the session to complete the course. Please complete and print your quiz results prior to the end of the session.
Additional Offerings:
Can't make it to this session? See the other offerings of this seminar.

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