Course Description

This course provides an update on the 2023 Canada Revenue Agency's ("CRA") Safe Income Paper presented on November 28th, 2023. This was the first update to CRA's positions on safe income in over 30 years, and as such the course will highlight the differences and similarities between CRA's old and new positions on safe income and how the impact the:

a) Computation of safe income
b) The allocation of safe income to shareholders
c)The impact of safe income on corporate reorganization

    1. Presentation

    2. Recording

About this course

  • $170.00
  • 2 CPD hours
  • December 19, 2024

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.