Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This four-course bundle will examine income tax compliance and planning issues relevant to the preparation of Canadian corporate income tax returns. It will also cover important income tax considerations for when it’s time to buy, sell, or undertake an intergenerational transfer of a private Canadian business. Aspects of shutting down a corporation from a compliance and planning perspective will also be covered in addition to the anti-avoidance rules in Section 55 of the Income Tax Act.
Click on the links below to learn more about topics covered in this bundle.
Key Takeaways
After completing this bundle, participants will be able to:
- Identify and address planning opportunities which arise in the preparation of corporate income tax returns.
- Identify when the “purpose test” in Section 55 would apply to a dividend.
- Comprehend, explain and act on key income tax concepts that are most relevant to purchasers and vendors of businesses in Canada prior to a proposed. transaction, at the time of a transaction, and at times subsequent to the transaction.
- Understand the different ways in which a corporation can be “shut down”.
Who Will Benefit
Tax professionals who are involved in providing income tax advisory and compliance services and those who are involved in or advising clients on winding up/dissolving corporations. Particular focus will be placed on private companies and corporations.
Prequisite(s)
Participants should have a good working knowledge of the Canadian Income tax act and have some experience with Canadian Corporate Tax
How to Access the Course
To access the course please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.