1. Presentation

    2. Recording

About this course

  • $170.00
  • 2 CPD hours
  • November 15, 2023

Topics to be covered

  • Single Holdco (for Related Shareholders)
  • Double Holdco (for Unrelated Shareholders)
  • Tax Advantages including income splitting, multiplication of Capital Gains Exemption through family trust, purification outlet for Capital Gains Exemption
  • Implementation Steps including Related Party Butterfly 55(3)(a) and Unrelated Party Butterfly 55(3)(b)
  • Tax Traps including Purification Trap for CGE, subsection 55(2), corporate attribution under section 74.4 and HST trap

    • Instructor(s)

    Manu Kakkar

    Manu has over 20 years of experience in taxation in both domestic and international, personal, and corporate taxation as well as expert witness reports and testimony. He is an award winning and prolific tax writer. His Master of Taxation thesis on butterfly reorganizations won 2 awards and was published in the Canadian Tax Journal. Manu has published and presented over 450 tax articles and presentations since 2001 across Canada. Manu is an authority in taxation as his name has been cited 41 times in the Income Tax Act.

    Boris Volfovsky

    Partner, CPA, CA
    Boris has over 17 years of experience in public practice. Before becoming a partner at CPA Solutions LLP Boris worked at one of the big four national firms as a senior tax manager in the private enterprise group.

    Boris has vast experience in working with owner managers and their small, medium and large private corporations across industries.

    In addition Boris is also involved in the tax community through the facilitation of the In-Depth tax courses, facilitation of tax week under the former School of Accountancy and through presenting on various tax topics at YDCPAA, PD Consortium and AJAG.