Session 1: Tax Update September 14
- Tax changes proposed in election platforms.
- Status of federal budget proposals.
- Are tax increases inevitable, what increases and when.
- CRA audit of CEWS and non-CCPC plans.
- Using capital gains exemption to take out corporate funds (new planning from legislative change and time limited opportunity). What you should consider.
Session 2: Passing on the Family Business October 5
- Election results and likely tax changes.
- Succession of the family business, tax strategies and issues to consider.
Session 3: Employee Incentive Programs - October 19
- Employee incentive programs, basic rules.
- Creative approaches illustrated with five examples which improve the tax result.
- US tax changes relevant to Canadian clients (personal and corporate tax rate increases, reduction in US estate tax exemption and rate increase, other possible changes).
Session 4: The Troublesome U.S. Beneficiary November 2
- Tax issues of a US person (US citizen or US resident) being a beneficiary.
- Overview of US tax rules.
- Tax planning ideas illustrated with four case studies.
- Use of Canadian unlimited liability company (ULC) and check-the-box election.
Session 5: Owner-Manager Remuneration Update - November 16
- Owner-manager remuneration review and planning.
- Small business deduction, NERDTOH/ERDTOH, TOSI.
- Creative approaches and cautions on aggressive planning.
Session 6: TOSI Refresher November 30
- TOSI refresher.
- Overview of basic rules.
- TOSI central resources and TOSI analysis program.
- Update on new CRA positions.
- Planning ideas.
Session 7: Mistakes in Estate Planning - December 7
- Common mistakes in estate planning.
- Non-tax issues such as choice of executor, family harmony, family law issues, validity of will, conflicts of interest.
- Tax mistakes such as not redeeming shares in a freeze, insurance in the wrong place, ineffective estate freezes.
Session 8: The 21-Year Rule December 17
- The 21 year rule, how it works.
- Planning ideas and strategies that dont work.
- Capital gain, good or bad and using pipeline planning.
- Year-end tax planning in light of possible tax changes for 2022.
Note: We will add other topics as circumstances warrant (e.g. if there is a Federal Budget)
- Virtual seminar series by Zoom
- 8 Sessions, 75 minutes pre-recorded, 15 minutes live questions, 90 minutes each in all
- Detailed slides with notes sent in advance
- Focus on current topics of interest
- Posted on website for later review
- CPD accredited, certificate provided, 12 hours of verified CPD including 1.5 hours of ethics
- Access to our Seminars Archive , Calculation Programs and TOSI Central
- Zoom watch/listen mode
- Questions by dedicated e-mail address
- Access via laptop, tablet or mobile phone
Broadcast and live question date
||Tuesday, September 14, 2021|
||Tuesday, October 5, 2021|
||Tuesday, October 19, 2021|
||Tuesday, November 2, 2021|
||Tuesday, November 16, 2021|
||Tuesday, November 30, 2021|
||Tuesday, December 7, 2021|
||Friday, December 17, 2021|
All sessions run from 9:00 am to 10:30 am
$450 + HST per person
Registration fee includes:
- 8 webinars and Q/A sessions
- Slides and notes
- Access to recordings of webinars
- Access to our calculation programs, seminar archive and TOSI Central
- Certificate for CPD