Tracking Pixel

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

The Passive Income "Unreform" - Recent Developments

Individual Course Price: $175.00

Number of PD Hours: 3

Small business owners have been wondering how passive income will be treated ever since the Federal government released its July 2017 proposals. The new rules finally give some clarity, but what are the advantages and disadvantages?

In this half-day seminar, the instructor will walk you through what you need to know and how it will affect your business.

TOPICS INCLUDE:
• Further Curtailment of the Small Business Deduction
o Introduction of a New Passive Income Limitation
o Policy Concerns
o Various Numerical Example
o Potential planning opportunities - some obvious and some not
o Should the small business deduction be abolished?
o Impact of Ontario not following the Federal SBD passive grind rues – why other provinces should follow
• New Restrictions on Dividend Refunds
o Cannot GRIP and REFUND at the same time!
o Policy Concerns
o Mini Case Examples
o Potential double tax traps
o Potential planning opportunities - some “plain vanilla” and some exotic

Recent developments of these rules shall be discussed.

Course Sessions:
CodeProgramSession DateStart Time 
Online2019132019/2020 Online 11/26/2019 12:00 AM
111920192019/2020 Markham Mornings (Tues) 11/19/2019 9:00 AM
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