Canadian Corporate Tax & Personal Tax - Complete Guide

In-depth review of Canadian Tax 

This course is a complete detailed guide on Canadian Income Tax and covers all aspects of personal and corporate income taxation. In it we have talked about Partnerships, Trusts, Corporations and Individuals. We have highlighted the income tax act and tax liability. 

We have identified the deadlines and taxpayer’s filing and administrative responsibilities amongst other topics;

1. Employee Vs contractor

2. Employment Income and calculation/ Stock Options/ 

3. What happens when a taxpayer dies or there is a divorce

4. Division C Deductions

5. Scientific Research and Experimental Development

6. Transfer Pricing

7. Acquisition of Control

8. Incorporation of a Proprietorship — Section 85 Rollover and other tax-free rollovers, amalgamations and wind-ups

9. Purchase and Sale of Assets Versus Shares

10. The general anti-avoidance rule (GAAR)

11. Shareholder Manager Remuneration/ Tax on Split Income

12. Stakeholder Relationships – Associated, Affiliated, and Connected Taxpayers

13. Non-Arm’s Length Transactions / Individuals Corporation and Examples.

14. Legal forms and structures (Sole Proprietorship, Corporation, Partnership, Joint Venture, Public Corporation, Private Corporation and CCPC)

15. Partnerships, Income from Partnerships and ACB

16. Sales Tax, definition, reporting periods, GST obligations of a person

17. Different Tax Treaties