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Learn about a variety of structures your clients can use in long-term tax planning to ensure an effective transfer of business interest.
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.
This course is based on the Income Tax Act effective as of April 21, 2016, and incorporates pending legislation announced up to and including that date.
Additional options and pricing may be available. See pricing and registration for more details.
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
Member Development and Support
December 8, 2017
Sustainability and corporate reporting; the pursuit of knowledge development, advancement, and sharing has existed from the early establishment of the accounting profession — and continues to grow as CPAs champion research and innovation.
Join our financial literacy volunteer program for CPA members.
February 28, 2018
Sustainability is an increasingly important issue for business, communities and the world. Learn how embracing sustainability can help organizations not only contribute to society but also become more profitable and successful in the long term.