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• 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 freeze• Considering an estate freeze• How to choose suitable provisions for the preferred shares issued on the freeze
• Income splitting: A non-business succession reason for freezing• The attribution rules
• 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
• Reversing estate freezes• Miscellaneous matters
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September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.