June 19, 2012

Owner-Manager Update

Category: Tax
  • Federal Budget and Other Tax Changes Of Relevance During the Recent Past
  • Tax Rate Changes
    1. Overall review
    2. Updates
  • Eligible Dividends
    1. CRA Technical Interpretations
    2. Bonus vs. No-Bonus
    3. Estate planning overview using eligible dividends
  • What’s New in Case Law that Affects Owner-Manager Taxation?
    1. Brief review of recent case law
  • Planning
    1. Review structures/shareholdings
    2. Recent planning ideas
    3. Loss utilization
    4. Other
  • Other Remuneration Strategies
    1. Repatriating tax attributes
    2. Interest on shareholder loans
    3. Capital gains
    4. Other

    • See Seminar Details for more information.