Corporate tax – The Passive Income "UnReform"
What is the difference between the types of e-learning activities?
- A webinar is a live training activity which you must attend at the date and time indicated. You may access the training platform in your online file 7 days before the date of the webinar. We strongly recommend that you log in to the platform before the date of the webinar and follow the instructions in step 3 of your training path beforehand in order to test your computers’ configuration and prevent any connexion problems during your training activity.
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General objectiveThis training activity is designed to give CPAs the opportunity to discover the latest developments in passive income, as well as learn the advantages and disadvantages to better understand the impact that these developments will have on their clients when taking on such files.
ContextThe 2018 Federal Budget ("Budget") introduced new measures that particularly affect private companies that earn passive investment income and who also own an active business. Implementing these new rules can create new challenges for business owners. All CPAs should learn the specifics.
ObjectivesBy the end of the training activity, participants will be able to:
- Recognize transactions that pose risks to businesses with regard to passive income
- Document their files more effectively
- Additional reduction in small business deduction
- Introduction of a new passive income limit
- Potential double taxation pitfalls
- Potential planning opportunities
- New dividend refund limits
Lecture with practical examples
CPAs in public practice and CPAs in industry