Advanced Tax Planning Strategies

Advanced Tax Planning Strategies
Live broadcast courses are delivered live and can be accessed anywhere you have access to the internet. Participants watch the course leader deliver the course, and have the PowerPoint presentation on their screen at all times. A live chat option allows online participants to submit questions, so you will always feel like you are a part of the room.


This full-day seminar provides a comprehensive review of various anti-avoidance provisions designed to prevent or discourage aggressive tax planning. The day includes an examination of the general anti-avoidance rule, shareholder benefit provisions, arm’s length relationships, expense deductibility, inadequate consideration, attribution provisions, stop-loss provisions, surplus stripping, association and more. Factual scenarios are provided in the materials that address objectives, statutory provisions, case law, results and risk analysis.

By the end of this course, participants will be able to:
Understand and identify the application of various anti-avoidance provisions in ITA
Gain a greater understanding of tax planning techniques involving:
- Restructuring asset profiles
- Sale of a business
- Use of partnerships
- Use of trusts

Managing tax avoidance risks
Inter-provincial planning [appendix only]
General anti-avoidance rule
Shareholder benefit provisions
Arm’s length relationships
Expense deductibility
Inadequate consideration
Attribution provisions
Stop-loss provisions
Surplus stripping, association etc.
Use of partnerships
Use of trusts

This seminar is ideally suited to practitioners with a strong Canadian tax planning background who wish to add value to existing and potential client relationships by giving consideration to potential tax and estate planning opportunities.

Participants should have a good knowledge of personal and corporate income tax.

Time:  9:30am - 6:00pm
Passport - 1 Day
CPD Hours - 7

8/15/2019 - 8/15/2019