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The Dangers in Dividends - filmed in 2016

Individual Course Price: $175.00

Number of PD Hours: 3

Course Code: OL19Dangers

Date: Now Available

Time: Now Available

Location: 

AJAG Online

THIS COURSE WAS FILMED IN 2016

This half-day course will focus solely on dividends.


Topics to be covered include:

• Taxable Dividends vs. Capital Dividends
• Eligible vs. Ineligible Dividends
• Proposed 55(2) rules including:
o new purpose tests
o impact of proposed subsection 55(2.5) on how to calculate “significant reduction” in FMV
o Practical impact of proposed 55(2) rules:
• Related and unrelated party butterflies:
o 55(3)(a)
o 55(3)(b)
• Part IV Tax Basics
• Planning around Part IV tax
• Avoiding Part IV tax circularity

 

Quick Links
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1. Ethics - CPA Code of Professional Conduct
2. Estate Planning
3. Income Tax Update
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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