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Introduction to International Tax - Part Two

The course offers a general overview of international inbound and outbound tax issues facing foreign corporations with operations or activities in Canada and Canadian businesses that operate internationally or are considering expansion outside of Canada.



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3.5 Hours Professional Development Course 

The course offers a general overview of international inbound and outbound tax issues facing foreign corporations with operations or activities in Canada and Canadian businesses that operate internationally or are considering expansion outside of Canada.

Learn about the effective strategies to minimize tax for inbound and outbound clients and the tax implications of cross-border transactions (e.g. foreign corporations doing business or investing in Canada; Canadians doing business or investing overseas; and transactions between members of multinational corporate groups). It will also cover issues concerning international tax treaties and international tax avoidance (and evasion).

Learn about the tax compliance requirements such Branch tax, T1134 – Foreign affiliate reporting, T106 – Reporting transactions with related non-residents.

TOPICS INCLUDE:

  • Setting up a business operation in Canada – Branch vs. Subsidiary
  • Cross Border Financing and related tax implications
  • Strategies to repatriate profits – Return of Capital, Loans, Dividend or Management Fee
  • Inter-company transactions and Loans outstanding to related non-resident corporations
  • Introduction to Taxation of Foreign Affiliate – Basics, Surplus pools, and FAPI
    • Introduction to Taxation of Foreign Affiliate
    • Equity percentage, control, and look-through rules
    • Active Business and Investment Business
    • Foreign Accrual Property Income (FAPI)
    • Excluded Property vs. Investment property
    • Base Erosion Rules and Income Recharacterization
    • Overview of Upstream Loans and Foreign Affiliate Dumping Rules

WHO WILL BENEFIT:

This seminar is designed for Tax professionals who: would like a comprehensive overview of Canada’s international tax system; advise corporations on cross-border taxation issues; provide services to the cross-border client; work at a Canadian or foreign multinational company as a tax manager or director; or work in a government setting that deals with international tax for Canadian businesses.




Course Walkthrough

  • General Information
  • Powerpoint Presentation Slides and Case Studies
  • Introduction to International Tax - Part Two- with English subtitles
  • Introduction to International Tax - Part Two - DECEMBER 2020 UPDATE
  • Your Feedback is very important for us!
  • Certificate of Completion

What People Are Saying About Us

Meet our happy clients and find why our course is the preferred choice.

"Excellent training - I found the hands-on practical experience very very useful"

Carol Miller, CPA student

"Very useful and practical courses, the instructor is very knowledgeable. Will definitely recommend to all CPA students"

Brandon Riley, CPA student

"The courses were very well structured and organized. Keep up the good work! I'd love to attend more sessions"

Jonathan Lawson, CPA student

"The step by step video tutorial is easy to follow and the case study that required marking and feedback. Overall a Brilliant Course!!"

Bruce Smith, CPA Student