Advanced Taxation and Tax Planning

• Federal Income Tax Act -Taxation of Individuals
  
  
• Liability of Individuals, Spouse, Minor for Income Tax
• Employment Income
• Income from Business
• Depreciable Capital Property and Eligible Capital Property
• Income from Property
• Capital Gains
• Taxation of Stock Options
• Tax Rules for Charitable Giving
• Computation of Taxable Income and Taxes Payable for Individuals
• Planning: Use of Corporations in Context of Shareholder-Manager Remuneration
• Rights and Obligations of the Taxpayer
• Income Splitting-Transfer property to a spouse, minor or Corporation, Transferring the Right to an Amount, Loaning Property to Non-Arm's Length Individuals and Indirect Payments
• Tax Shelters
• Moving and Investing Offshore-Canadian Departure Tax
• Estate Planning
  
  
• Federal Income Tax Act -Taxation of Corporations
  
  
• Liability of Corporations for Income Tax
• Computation of Taxable Income and Taxes Payable for Corporations
• Integration for Business and Investment Income of the Private Corporation
• Rights and Obligations of the Corporate Taxpayer
• Corporate Distributions, Windings-UP and Sales
• Income Deferral: Rollover on Transfer to a Corporation; Butterfly Transactions (Includes Estate Planning)
• $500,000 Capital Gains Deferral for Small Business
  
  
• Federal Income Tax Act -Taxation of Partnerships and Trusts
  
  
• Partnerships
• Inter Vivos (Revocable Living) and Testamentary Trusts
• Protective Trusts
• Alter Ego Trusts
• Joint Spousal Trusts
• Child Trusts
• Offshore, Foreign or Non-Resident Trusts
• Income Payable by Non-Resident Trusts
• Insurance Held by Trusts
• Trust Transfer and Disposition
• The 21 Years Deemed Disposition Rule
• Estate Planning
  
  
• Selected Topics
  
  
• Non-Profit Organizations and Non-Profit Corporations
• Farming
• Fishing
• Bankruptcy
• Non-Residents
• Death of a Taxpayer
• Foreign Income Reporting
• The General Anti-Avoidance Rule
• Civil Liability of the Tax Advisor