Strengthen your ability to design and execute tax-efficient corporate reorganizations by understanding the core tools, planning considerations, and key pitfalls under the Income Tax Act. You’ll explore common restructuring alternatives and how anti-avoidance and related provisions can affect outcomes. The bundle includes a focused deep dive into Section 85 rollovers, helping you manage property transfers to corporations while meeting client objectives such as creditor proofing, estate planning, and reorganizations. Practical examples emphasize how to structure transactions, meet filing requirements, and avoid common traps for private corporations.

Courses Include:

• Corporate Restructuring: Fundamentals
  This course highlights fundamental income tax considerations that arise in corporate reorganizations, including a discussion of related provisions and key pitfalls to avoid.
   
• Corporate Restructuring Section 85: Transfer of Property
  Section 85 interacts with several related and anti-avoidance provisions that professionals should understand in relation to these engagements. In order to help practitioners and other tax professionals assist clients and others with property transfer engagements, this course covers selected tax aspects explaining the transfer of property to a corporation using the Section 85 rollover rules.

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Upon completion of this bundle, learners will be able to:

• Understand the main reorganization tools available under the ITA and when they are typically used.
• Recognize how anti-avoidance and related provisions can alter or undermine restructuring plans.
• Apply Section 85 rollover rules to property transfers, including key planning and compliance steps.
• Identify pitfalls and documentation requirements that commonly create risk in reorganizations.
• Translate client objectives into tax-efficient restructuring steps for private corporations.