Login

If you are a CPA Alberta member, or have a CPA Alberta account, please login with your account information.

If you are a non-member and do not already have an account, please create an account.

Forgot your account number or password?

Need help registering for a seminar? See our How to Register instructions.

  1.  
  2.  

Centennial 2010
  • Location:
 

Review of Corporate Tax Planning


Level: Introductory/Intermediate
Competency: Taxation
Seminar Code: 99860
Format: Online Self-Study Two-Day
CPD Hours: 14
Availability: This seminar occurs in the past. To view other offerings of this seminar, go to "Additional Offerings"


Register before Mar 18, 2019 and pay the early fee!
Date: Monday, Mar 18, 2019
Time: 12:00 AM
Location:

,
Meeting Room:
Fee Options: Tickets Required: N/A
(Passport Tickets can only by used 14 days prior to seminar start date)
Fee Required: $440.00 - Early Member
$440.00 - Early Non-Member
$440.00 - Regular Member
$440.00 - Regular Non-Member
Seminar Description:
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):
Special Notes: PLEASE DISREGARD THE DATE AND TIME IN THE CART ITEM LISTING. Access to the course is available from January 14 to March 15; registration is subsequently open until March 8. The login credentials are emailed out by noon on the start date of the training or within three business days between the start and end dates.
Additional Offerings:
Can't make it to this session? See the other offerings of this seminar.

Terms and Conditions