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Small Business Deduction - Filmed in 2017

Individual Course Price: $175.00

Number of PD Hours: 3

Course Code: OL19SBD

Date: Now Available

Time: Now Available


AJAG Online


The small business deduction (SBD) has been the hallmark of private corporation planning for decades. This is all about to change. The new small business deduction rules will be taking affect for the first time in 2017. It is time to understand these new rules as virtually any private corporate group with intercorporate fees shall be affected. These rules are not going away. Every accountant has to know them.

The course topics include:

1. Multiplying the Small Business Deduction and the government's efforts to restrict this practice
2. Specified Corporate Income and new definition of the specified partnership income
3. Calculating "Specified Corporate Income" - a numerical example that illustrate its complexities
4. Small Business Deduction: a checklist to be used on every client file.
5. Carve-out for associated corporations
6. The deadly back to back rules
7. Compliance Issues
8. Other Issues
9. Final Thoughts

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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