Taxation

Income Splitting

This course will discuss the tax benefits of income splitting, including a detailed review of the Attribution and Split Income rules which commonly impede access to these benefits. Methods of splitting income without offending these rules will be discussed in detail.

Topics include:

· Benefits of income splitting
· Impact of eligible dividend rules on income splitting
· Attribution rules
· Strategies for splitting income with spouses, minor children, adult children
· Interprovincial income splitting opportunities
· A brief overview of pre and post-mortem income splitting techniques through the use of testamentary trusts

Seminar Leader: Pauline Downer, MBA, FCA

Tax Issues for Private Corporate Groups

This seminar covers the unique taxation issues that apply to groups of privately held companies and their shareholders.  The seminar includes a detailed review of the association rules, a series of mini cases reviewing the issues that arise during the growth of a corporate group, the use of Trusts and partnerships and issues in respect to transactions between group members.

Topics include:

· basic related, associated, and affiliated rules
· the rules that modify the associate rules
· the results of associating corporations
· approaches to avoid association
· timing issues
· domestic transfer pricing
· use of Trusts and partnerships in the group
· GST issues
· Loss utilization and the stop-loss rules

Seminar Leader: Pauline Downer, MBA, FCA

Income Tax Refresher for Corporate Tax Planning - E-Learning

This seminar provides an excellent overview and general refresher on corporate income tax matters. The primary target audience for this seminar is CAs who do not work with the Income Tax Act regularly but who wish to refresh their knowledge on the status of current tax topics. The seminar emphasizes matters of interest to owner-managers and small business in a public practice context. Case studies are used to illustrate some of the tax concepts.

Income Tax Refresher for Personal Tax Planning - E-Learning

This seminar provides an excellent overview and general refresher on personal income tax matters. The primary target audience is CAs who do not work with the Income Tax Act regularly but who wish to refresh their knowledge on the status of current tax topics. The seminar emphasizes matters of interest to owner/managers and small business in a public practice context. Case studies are used to illustrate some of the tax concepts.