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Common Corporate Reorganizations - filmed in 2016

Individual Course Price: $175.00

Number of PD Hours: 3

Course Code: OL19Common

Date: Now Available

Time: Now Available


AJAG Online



This three hour course shall focus on common corporate reorganizations in the owner/manager context. In particular, the seminar will describe the significant  income tax advantages of two classic corporate structures, the “Single Holdco” and the “Double Holdco”. The tax traps involved in the implementation of such structures will also be discussed.


  • Single Holdco (for Related Shareholders)

  • Double Holdco (for Unrelated Shareholders)

  • Tax Advantages:

    • Income Splitting

    • Multiplication of Capital Gains Exemption through family trust

    • Purification outlet for Capital Gains Exemption

  • Implementation Steps (“Breaking Up is Hard to Do”)

    • Related Party Butterfly 55(3)(a)

    • Unrelated Party Butterfly 55(3)(b)

  • Tax Traps

    • Purification Trap for CGE: watch out for inter-corporate debt!

    • Subsection 55(2)

    • Corporate Attribution under section 74.4

    • HST Trap


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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