November 30 2022 - December 1 2022

Tax Court of Canada Education Seminar 2022

This seminar addressed the taxation of private corporations and their shareholders and the rules on tax on split income.

Number of Participants: 21

Overview

This seminar addressed the taxation of private corporations and their shareholders and the rules on tax on split income.

Objective

The objective of this seminar was to enhance participants’ understanding of the taxation of private corporations and their shareholders and the rules on tax on split income.

Summary

Led by two experienced accountants, participants explored the conceptual and theoretical foundations of the taxation of private corporations and shareholders, the rationales for their tax planning decisions and comprehensively examined the rules relating to tax on split income using routine scenarios.