Course: Income Splitting and the Attribution Rules

This half-day course written and presented by Perry Truster FCPA, CPA will address the following topics:

Income splitting techniques
Summary of the various attribution rules
The implications of the Kieboom, Romkey and Shepp cases
Revocable trusts-S.75(2)
The corporate attribution rules
The spouse/common-law partner attribution rules
Attribution from minors

Attribution through trusts

Attribution from adults 

Partnership income
Trust income
Avoiding attribution
The kiddie tax
Anti-avoidance rules