Safe income and safe income on hand

Explore the fundamentals of safe income and safe income on hand for Canadian corporations. This online course addresses legislative changes to the Income Tax Act as of September 2016.

Event Details

Location and date:
Online On-Demand Event

The successful determination of safe income and safe income on hand (SIOH) is essential for corporations. If you are a tax practitioner who advises on the payment of inter-corporate dividends, this online course is designed for you.

Over four modules, you’ll have the opportunity to explore vital information about this topic, including how to calculate safe income, key exceptions and more.

Additional options and pricing may be available. See pricing and registration for more details.



$595.00

14 CPD hour(s)
Pricing & registration

You will learn about:

  • calculating safe income
  • allocating safe income during the holding period
  • capital gains strips and section 55 of the Income Tax Act
  • safe income exceptions

More Details:

You may also be interested in:

New tax rules for calculating safe income can trigger unexpected capital gains tax on inter-corporate dividends. Find out which transactions might be affected and how you can protect your clients from unexpected taxes.

Contacts

Please contact:

Member Development and Support
Tel: 1-800-268-3793
Email: customerservice@cpacanada.ca