Tax
5 results
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Associated Corporations
$69.00When creating tax planning strategies and assessing current tax situations, it is important to understand the rules that make corporations associated with each other and the income tax implications arising from being associated for income tax purposes in Canada.
- Hours
- 1.0
This product has multiple variants. The options may be chosen on the product pageWhen creating tax planning strategies and assessing current tax situations, it is important to understand the rules that make corporations associated with each other and the income tax implications arising from being associated for income tax purposes in Canada.
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Death and Taxes
$69.00Although the computation of income, taxable income, and taxes payable are the same as for living taxpayers, there are unique provisions for deceased taxpayers. Learn about these unique provisions, including deemed disposition and compliance requirements.
- Hours
- 1.0
This product has multiple variants. The options may be chosen on the product pageAlthough the computation of income, taxable income, and taxes payable are the same as for living taxpayers, there are unique provisions for deceased taxpayers. Learn about these unique provisions, including deemed disposition and compliance requirements.
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Owner-Manager Remuneration
$69.00Learn about the factors to consider in determining the optimal split between salary and dividends as a form of remuneration for owner-managers to remove funds from their CCPCs as well as the tax cost and tax savings related to the remuneration decision.
- Hours
- 1.0
This product has multiple variants. The options may be chosen on the product pageLearn about the factors to consider in determining the optimal split between salary and dividends as a form of remuneration for owner-managers to remove funds from their CCPCs as well as the tax cost and tax savings related to the remuneration decision.
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Part IV Tax
$69.00Part IV tax applies to certain kinds of dividends that are received by a Canadian private corporation. It is very common to see the Part IV tax in real life, but it often creates confusion amongst business owners and advisors regarding its application. In this course, we will take a detailed look at what the Part IV tax is, why it exists, what it tries to accomplish, and how it ultimately works.
- Hours
- 1.0
This product has multiple variants. The options may be chosen on the product pagePart IV tax applies to certain kinds of dividends that are received by a Canadian private corporation. It is very common to see the Part IV tax in real life, but it often creates confusion amongst business owners and advisors regarding its application. In this course, we will take a detailed look at what the Part IV tax is, why it exists, what it tries to accomplish, and how it ultimately works.
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Related Entities in Canadian Tax
$69.00Learn about which entities can be related and why being related matters to understand the tax implications that arise from being related for Canadian income tax purposes.
- Hours
- 1.0
This product has multiple variants. The options may be chosen on the product pageLearn about which entities can be related and why being related matters to understand the tax implications that arise from being related for Canadian income tax purposes.