Course: Associated Corporations

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

The importance of corporations being associated for tax purposes
The technical rules in S.256 that associate corporations
The deeming rules that associate corporations that are not associated under the technical rules
The impact of different year-ends in a corporate group
Concepts that must be understood to determine whether corporations are associated – control, deemed control group, group control, deemed share ownership, indirect share ownership

The impact of certain rights under agreements
The attributes and importance of shares of a “specified class”
Provisions that disassociate corporations that are otherwise associated under the technical rules
Techniques that can be used to avoid association