On Demand

Owner-Manager Remuneration

$69.00

Learn 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

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SKU: TX006 Category: Tag:

Description

One of the most important areas of practice for many CPAs is assisting shareholders of Canadian Controlled Private Corporations (CCPCs) in determining the most tax-efficient way of removing funds from their corporation. This course will focus on how to remunerate an owner-manager of a CCPC, along with the concept of integration in our Canadian tax system.

By the end of this course, you will understand:

  • The tax treatment of salary and dividends for both the owner-manager and the CCPC.
  • The tax cost/savings for the remuneration decision.
  • The planning considerations relevant to the remuneration decision for both the owner-manager and the CCPC.
  • The concept of integration in our tax system.