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Corporate tax – The Passive Income "UnReform"

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General objective

This 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.


The 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.


By 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

Course format

Lecture with practical examples 

Target audience

CPAs in public practice and CPAs in industry

Description complète

Aucune formation en salle trouvée


Pour tous

Saison de formation : 2020-2021
No de séance : 2437
Date de début : 2020-11-06, 08:30
Date de fin : 2020-11-06, 12:00
Durée : 3.50 h
Animateur : Manu Kakkar, CPA auditor, CA
Renseignements complémentaires : This webinar may be recorded and made available as a webcast. By registering, you agree to allow your name and discussions (audio/video/chats) to be recorded for educational purposes, without compensation or restriction.

Grille tarifaire

22 places disponibles

  Membre CPA Non-membre
À la carte 350,00 $ 450,00 $
Passeport CPA 350 CDP S/O
Passeport Multi-CPA 350 CDP S/O
Passeport Multi-usagers 350 CDP 450 CDP
Promo CPA 350 CDP S/O