Course Topics will Include:
1) Selected tax technical issues that have arisen during the past year including updates on the principal residence changes that we see affecting clients, SBD issues, etc.
2) Technical changes that are not going to be reviewed in the 2018 Income Tax Update course, including some of those in the 2018 Federal and Provincial budgets.
3) Relevant court decisions from late 2017 and early 2018.
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 2017 and 2018.
6) Various tax matters affecting the owner-managed business and of importance to small to medium sized practitioners servicing these businesses.