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Centennial 2010
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2018 FEDERAL BUDGET AND PASSIVE INVESTMENT INCOME PROPOSALS

New
Level:
Competency: Taxation
Seminar Code: 01742
Format: Half-Day AM
CPD Hours: 3.5
Availability: This seminar occurs in the past. To view other offerings of this seminar, go to "Additional Offerings"


Register before May 11, 2018 and pay the early fee!
Date: Friday, May 25, 2018
Time: 8:30 AM-12:00 PM
Location: Quality Inn West Edmonton
17803 Stony Plain Road
Edmonton, Alberta
Meeting Room: Mackenzie
Fee Options: Tickets Required: N/A
(Passport Tickets can only by used 14 days prior to seminar start date)
Fee Required: $290.00 - Early Member
$290.00 - Early Non-Member
$370.00 - Regular Member
$370.00 - Regular Non-Member
Seminar Description: This half day course will focus on the income tax proposals outlined in the February 27, 2018 Federal Budget and in particular the passive investment income proposals which will reduce entitlement to the small business deduction based on the post 2018 investment income of the associated group. This includes the new eligible RDTOH regime which will be in place for 2019. The Income Splitting restrictions from the December 13, 2017 Department of Finance Release which are in effect starting January 1, 2018 will also be reviewed.
Seminar Outline:
  • Passive Investment Income Earned By Private Corporations And The Impact On The Small Business Deduction Which Apply For Taxation Years Commencing After 2018.
  • Eligible RDTOH Regime Which Is Part Of The Passive Investment Income Rules.
  • Transitional Planning To Segregate Investment Assets In Non-Associated Corporations And The Risks Of That Planning.
  • Transitional Planning For The Historical RDTOH Regime.
  • Restrictions On Income Splitting Which Apply To Shareholders Of Professional Corporations And Service Corporations Starting January 1, 2018.
  • Pipeline Transactions Post Mortem And Inter Vivos.
  • Use Of Family Trusts For 2018 And Beyond And Planning For Existing Family Trusts.
  • Tax Planning Opportunities.
Pre-requisite:
Who Will Benefit:
Seminar Leader(s): CHERNIAWSKY, Don
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Calgary Jun 05, 2018 08:30 am-12:00 pm CHERNIAWSKY, Don
View Details
Red Deer Nov 08, 2018 08:30 am-12:00 pm CHERNIAWSKY, Don
View Details
Edmonton Nov 14, 2018 08:30 am-12:00 pm CHERNIAWSKY, Don
View Details
Edmonton Nov 14, 2018 12:30 pm-04:00 pm CHERNIAWSKY, Don
View Details
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