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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.
  • Web conferences, web interviews, interactive training activities, webcasts and online training activities are recorded training activities. They can be accessed at all times after their availability date.

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.
 

Context

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.

Objectives

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

Topics

  • 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

Webinaire


Séance(s)
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

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