In-depth international tax

Building on the international tax concepts covered in the In-Depth Tax Program, this in-residence course expands on the basic issues surrounding the taxation of foreign operations. You will learn about the most effective planning strategies to minimize tax for businesses that have expanded, or are considering expansion, outside of Canada.

NOTE: Some advance online study and reading is required.

• deemed active business rules
• computation of surplus
• foreign affiliate reorganizations
• foreign accrual property income (FAPI)
• foreign affiliate financing
• partnerships
• inbound taxation

Tax specialists who:

• would like a comprehensive overview of Canada’s international tax system
• advise corporations on cross-border taxation issues
• consult for specialized advisory firms or general firms with cross-border client files
• are responsible for the internal international taxation of Canadian businesses
• work in a government setting that deals with international tax for Canadian businesses

Prerequisites:

• Completion of the In-Depth Tax Program or Canadian Master of Taxation, and two or more years of work experience after completion of In-Depth Tax Program; or
• Have a minimum of 8 years full-time experience in a Canadian income tax role.

Professionals who do not meet these requirements may be admitted by special request.