Corporate Taxation - Two Day Workshop
INTRODUCTION
This workshop is mandatory for all Consulting CMAs planning to provide or offering corporate tax services to the public.
COURSE HIGHLIGHTS
Reconciliation from GAAP to Income for Tax Purposes
The Deductibility of Legal Fees
Civil Penalties
General Anti-Avoidance Rule, Section 245
The Canada Revenue Agency Tax Audit Taxpayer’s Rights and the Canada Revenue Agency
Voluntary and Involuntary Dispositions
Acquisition of Control
Capital Dividend Account and Tax Free Dividends
Small Business Deduction
Associated Corporations and Related Persons
Provincial Taxes on Corporations
Refundable Taxes on Investment Income
Salary vs. Dividends
15(2) Shareholder Loans
Corporate Surplus and Deemed Dividends
Section 84.1 – Dividend Stripping
Section 85 - Rollover
Winding Up a 90% or More Owned Subsidiary
Winding Up A Corporation Amalgamation
Sale of Assets vs. Shares
Section 112 – Stop Loss Rules
Capital Gains Stripping
Register at the eLearning home page
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INSTRUCTOR
Shael Kwart, CMA, CA
CPLD
16 Credits
PDI’s eLearning programs offer a flexible option to learn at your own pace at your home or workplace. The content is identical to the classroom program, and includes pre-recorded teaching sessions, slides, and course handouts. Participants have 30 days to complete the programs from registration.
Price: Members: $675, Non-Members: $775 (prices do not include HST)
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