Tracking Pixel

You must Log In or Register before you can register for Courses

Section 85 Rollovers - filmed in 2016

Individual Course Price: $175.00

Number of PD Hours: 3

Course Code: OL19section

Date: Now Available

Time: Now Available

Location: 

AJAG Online

THIS COURSE WAS FILMED IN 2016

The three hour course provides a fresh new look at section 85 rollovers. The seminar will begin with basic concepts such as, for example, what properties are eligible, what is the elected amount, and how to compute the paid-up capital of the consideration shares. The course shall describe the common usages for section 85, as well as various traps that may arise when the rollover is used. In particular, the course will discuss the possibility of a PUC grind under subsection 84(1), HST issues that may arise on any asset transfer, as well as the gifting provision under paragraph 85(1)(e.2). Recent developments in CRA interpretations and cases will also be discussed.

TOPICS

  • Basic concepts

    • Elected Amount

    • Boot

    • PUC of consideration shares

    • FMV rule

       

  • Practical Tips and Traps in Filling out the T2057

     

  • Traps to watch out for:

    • 84(1)

    • 85(1)(e.2)

    • HST

 

Quick Links
Hot Topics for 2019...
1. Ethics - CPA Code of Professional Conduct
2. Estate Planning
3. Income Tax Update
4. TOSI Troubles Parts 1 & 2
In-Class locations:

Toronto - Temple Sinai. 210 Wilson Ave, North York, ON M5M 3B1


Oakville - Le Dome. 1173 North Service Road East. Oakville, L6H 1A7


Markham - Markham Event Centre. 95 Duffield Drive, Markham, L6G 0A8


How to Save Even More

For our accounting professional development programs:

 

SAVE $255 

when you register for our core package of 7 courses as opposed to buying each course individually


SAVE $440

when you register for our classic package of 11 courses as opposed to buying each course individually

 

SAVE $280

when you register for our flex package of 14 courses as opposed to buying each course individually

 

If your firm is purchasing more than 10 packages please contact Alison Winton for pricing 

(905) 881-9285 ext 102