Course: Recent Developments in Canadian Income Tax

Topics to be discussed:


1) Selected tax technical issues that have arisen during the past year. I have not identified these issues yet, but typically go through a host of material to identify relevant issues.
2) Technical changes, including some of those in the 2017 Federal and Provincial budgets. This will be coordinated with Richard to ensure there is minimal overlap.
3) Relevant court decisions from late 2016 and early 2017.
4) A review of topics discussed at the STEP, National and Ontario tax conferences in the past year (primarily focused on the round table questions).
5) A review of various technical interpretations and rulings issued by CRA in 2016 and 2017.
6) Various tax matters affecting the owner-managed business and of importance to small to medium sized practitioners servicing these businesses.