Course: Creative Tax Planning

Topics Include:

  • The GAAR and tax planning
  • Avoiding section 84.1
  • Avoiding corporate attribution
  • Avoiding the two year wait to access the capiral gains exemption
  • Converting dividends to capital gains
  • Incorporating a proprietorship
  • The capital dividend account and non-residents
  • Trusts and principal residences
  • Amalgamation of corporate partners
  • Post-mortem freezes
  • Survivorship agreements and vesting
  • Avoiding probate in Ontario
  • Foreign service corporations
  • Management company mark-ups
  • Real estate leased to an active company
  • Using RRSP funds to acquire non-RRSP assets
  • The implications of the reversal of the decision of the Tax Court of Canada in Gervais - multiplying the capital gains exemption
  • Emigration to the US- reducing the deemed emigration gain
  • Income tax planning techniques that no longer work after the March 2016 federal budget changes
  • GST/HST and inter-company charges