THIS COURSE HAS BEEN POSTPONED FROM NOVEMBER 21ST 2017 TO DECEMBER 18TH 2017
BY REGISTERING FOR THIS SESSION YOU ARE REGISTERING FOR THE ONLINE VERSION OF THIS COURSE
The July 18, 2017 private corporation tax proposals are the most fundamental tax changes since the creation of the modern Canadian Tax system in 1972.
In response to the needs of our clients, AJAG is providing a special 3 hour course on this topic.
Manu Kakkar will first set the stage by providing the underlying theory with some practical examples for the first 2 hours and the third hour is reserved for participation in a Q&A, so come with your questions.
This informative and interactive course will emphasize the practical difficulties in implementing these vague and broadly drafted rules in your practices.
Topics to be covered:
Passive Income Rules - Don't Panic
Income Sprinkling - What is Reasonable?
Capital Gains Exemption Sprinkling - Impact on Working Half Time or Not at All When Claiming the Exemption - Transitional Rules
Pipeline Rules - Extinct Like the Dinosaurs - Tracking Non-Arm's Length Sales
New Section 246.1
Are All Corporate Distributions Taxable? (CDA, Notes and High PUC Shares)
Terrifying Tosi Gains
Conversion of Capital Gains to a Dividend