Corporate Reorganizations
The purpose of this course to review structures that facilitate access to the capital gains exemption with a particular emphasis on audit defense as there has been an increase in CRA audits in this area over the last couple of years. There will also be a review of the basic tests for the capital gains exemption and what audit documentation needs to be kept for CRA to safeguard the compliance of these tests. Further, a review of what is bad capital gains exemption structure vs a good capital gains structure will be covered as well as ways to convert a bad structure to a good structure.
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