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Centennial 2010
  • Location:


Level: Advanced
Competency: Taxation
Seminar Code: 00550
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 01, 2018 and pay the early fee!
Date: Monday, Jan 15, 2018
Time: 8:30 AM-4:00 PM
Location: Radisson Hotel & Conference Centre Calgary Airport
6620 36 Street NE
Calgary, Alberta
Meeting Room: Duchess B
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 Planning for Private Enterprises on Business Succession

Business succession involving closely-held private enterprises can range from an intra-family estate plan to an arm’s length transfer of shares. This seminar will provide practical knowledge of principal business succession considerations. The main focus will be on income tax considerations, although key non-tax issues will also be identified.

This seminar is designed to provide knowledge and tools necessary to identify, plan and manage business succession considerations for owner-managers of private enterprises. It is designed to be practical, but will discuss pertinent tax issues in some detail. It provides a working knowledge of principals of tax and non-tax considerations in formulating and implementing business succession plans, along with detailed written materials for reference. Salient tax considerations will be discussed and illustrated by reference to examples. Related planning points will also be covered.
Seminar Outline:
  • identifying business succession alternatives
  • principle tax and non-tax considerations
  • estate freezes, wasting estate freezes, post-mortem strategies
  • valuation issues and price adjustment clauses
  • utilizing family trusts
  • avoiding attribution issues
  • alter ego trusts and joint spousal trusts
  • intra-family succession
  • section 84.1 re-characterization rules
  • arm’s length sales of shares
  • pre-sale purifications
  • utilizing the lifetime capital gains exemptions
  • capital gains deferral rules
  • divisive reorganizations and section 55
  • using life insurance to fund taxes on death
  • non-competition payments and related tax issues
  • financing considerations
  • case study illustrating alternative tax consequences
  • tax checklist
Who Will Benefit: This seminar will be useful to accountants in public practice with clients who are owner-managers of private corporations, as well as in-house professionals of private enterprises.
Seminar Leader(s): BIASINI, Gary
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Edmonton Mar 09, 2018 08:30 am-04:00 pm BIASINI, Gary
View Details
Mar 31, 2018 08:30 am-04:30 pm
View Details
Calgary Jan 30, 2019 08:30 am-04:00 pm BIASINI, Gary
View Details
Edmonton Mar 07, 2019 08:30 am-04:00 pm BIASINI, Gary
View Details
Can't make it to this session? See the other offerings of this seminar.

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