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Safe Income - filmed in 2017

Individual Course Price: $175.00

Number of PD Hours: 3

Course Code: OL19Safe

Date: Now Available

Time: Now Available

Location: 

AJAG Online

THIS COURSE WAS FILMED IN 2017

Safe income is now of paramount importance in light of the broader ambit of subsection 55(2). This three hour course will focus on, inter alia, on situations when a safe income calculation is necessary; the basic components of safe income (what is included as safe income, and what is not); the distinction between safe income and safe income “on hand;” the allocation of safe income between different share classes, and recent CRA Views on safe income.


TOPICS (include):

Tightening of Safe Income Exception under subsection 55(2)
New Paragraph 55(5)(f)
When A Safe Income Calculation is Required
Elements of a Safe Income Calculation
Practical Examples
Recent Technical Interpretations on Safe Income Allocation
Triggering 55(2) Deliberately – New Traps and Issues.
Part IV Tax Trap

Quick Links
Hot Topics for 2019...
1. Ethics - CPA Code of Professional Conduct
2. Estate Planning
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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