Corporate Restructuring - Fundamentals

You or your client’s business and personal situation is constantly changing. The existing business structure may no longer be suitable or ideal and you are seeking tax-efficient alternatives This seminar highlights fundamental income tax considerations that arise in corporate reorganizations, including a discussion of related provisions and key pitfalls to avoid.

 

Description

Under the Income Tax Act, several corporate reorganization alternatives contain complex provisions that often interact with related or anti-avoidance provisions. There are a number of corporate reorganization alternatives that can be implemented under the Income Tax Act. Some of the provisions are complex and often interact with related provisions or anti-avoidance provisions. It is common for the shares and debt of corporates to be transferred between taxpayers and entities for both tax and non-tax reasons.

This course will provide participants with a summary of the tools available to effect these transfers or mergers in a tax efficient manner. The course also considers the traps and anti-avoidance rules to consider when entering into such transactions. Extensive examples are used to highlight strategies and issues associated with the process of initiating a corporate reorganization.

Applicable For

This seminar will provide benefits to the following groups of professionals:

  • Practitioners or financial executives with limited experience in share/debt reorganizations, consolidations, wind-ups, amalgamations and the GAAR
  • Professionals involved in corporate reorganizations
  • Practitioners seeking an increased understanding of relevant Canadian income tax provisions

What to Expect

An email will be sent from CPA Manitoba to the participant within two business days of registration. The email will include information on how to access the course along with login credentials.

Registration is for this course is open until August 31.2022 and should be completed by September 30.2022, after this time, access to the course will no longer be available or refundable.

This course is designed for participants to view while following along with the course material provided. This self-study course allows the user to save their progress and return to continue later.

To receive a certificate, participants must complete a quiz at the end of the course. Unlimited quiz attempts are available until the passing grade of 70% or better is achieved. After this you will no longer have access to the quiz.

 

CPA Manitoba PD Terms and Conditions
When
4/1/2022 - 8/31/2022
Online registration not available.

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