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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.
Canadian corporations that receive dividends from other Canadian corporations may be adversely affected by a recently expanded anti-avoidance rule in subsection 55(2) of the Income Tax Act, which re-characterizes certain tax-free intercorporate dividends as taxable capital gains.
Now the rule can apply in a lot more circumstances, and many standard corporate transactions that create dividends can be caught. From creditor proofing to purification, these complex changes affect popular strategies and create new compliance burdens for practitioners and businesses across Canada.
Our free webinar explains the changes, illuminates the risks and examines the components that comprise safe income on hand. You’ll find out the obligations affecting your practice and how you can help protect your clients from unexpected taxes through practical advice and recommended resources.
Join experts Jay Goodis (Tax Templates Inc.), Manu Kakkar (Manu Kakkar CPA Inc.) and Kim Moody (Moody Gartner Tax Law) for this informative, two-part webinar on January 24 and January 26, 2017, at 12:30 ET.
Member Development and Support
Canada’s accounting and auditing standards boards have a lot going on. Make sure you stay up to date on changes and get involved in standards development through the boards’ webinars and events.
November 26, 2019
Innovative improvements and emerging technologies are shaping the future of oil and gas. Find out how at this annual, industry-driven conference for CPAs and financial professionals who work in Canadian energy.
December 9, 2019
We’re living in an age of digital transformation – and companies need skilled leaders on boards and committees who are up to the challenge. Harness the opportunities that change can bring at this must-attend annual event.