Tax planning for business succession

Learn about a variety of structures your clients can use in long-term tax planning to ensure an effective transfer of business interest.

Event Details

Location and date:
Online On-Demand Event

Many small businesses with one or only a few owner-managers or shareholders need your trusted advice about how to minimize tax if their organization’s ownership structure changes in the future.

This concentrates on Canadian-controlled private corporations (CCPCs) and resident Canadian individuals. Discover the common problems encountered by professional accountants in practice, whether advising proprietors, partners, small businesses, or a corporation and its shareholders.

View Table of Contents

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


7 CPD hour(s)
Pricing & registration

You will learn about:

  • estate planning and orderly succession
  • estate freezes and choosing suitable provisions
  • income splitting and attribution rules
  • using trusts in tax planning
  • reversing estate freezes

Who should attend?

  • tax planners
  • advisors
  • valuators

More Details:

Session Descriptions

Estate planning and orderly succession
• The consequences of no business succession plan
• Crystallization of the capital gains deduction
• Crystallization, paid-up capital, and deemed dividend
• Redemption of crystallized shares
• Basic planning — Insurance
• Modification for the lifetime capital gains deduction
• The subsection 40(3.6) estate exception
• 1998 Amendments

Estate planning and orderly succession: Estate freeze
• Estate freeze
• Considering an estate freeze
• How to choose suitable provisions for the preferred shares issued on the freeze

Income splitting and the attribution rules
• Income splitting: A non-business succession reason for freezing
• The attribution rules

The use of trusts in tax planning
• What is a trust?
• Discretionary trusts for holding shares
• Taxation of trusts
• Taxation of beneficiaries
• The reversionary trust attribution rule
• Establishing the structure
• Miscellaneous advantages
• Miscellaneous problems

Selected topics on business succession
• Reversing estate freezes
• Miscellaneous matters





Please contact:

CPA Canada Professional Learning and Development Customer Service
Tel: 1-888-337-3242