Course Description

This course focuses in on the majority of the tax deferral provisions in the Income Tax Act (Canada), and goes over the technical rules surrounding them.

Some of the provisions we will explore are as follows:
a) The small business share rollover provisions found in Section 44.1
b)The rollover provisions found in Section 85, 86 and 51
c) The replacement property rules found in Section 44(1)
d) The small business deduction rules found in Section 125
e) The 88(1)(d) bump rules found in Section 88
    1. Presentation

    2. Recording

About this course

  • $170.00
  • 2 CPD hours
  • November 7, 2024

Instructor(s)

Alex Ghani

Partner

CPA CA, CGA, CPA (Texas)

Alex has close to 20 years of experience working in the accounting departments of large companies and as a public practitioner. Over the years, Alex helped many private clients with their tax structuring and estate planning needs. Alex also assists in Canadian and US tax compliance and various other tax related matters.

Alex is heavily involved in the tax community and is a member of the Canadian Tax Foundation (CTF) where he has published articles for the CTF and presented at various events for the CTF.

In addition, Alex has also presented at events for CPA Ontario, accounting groups and other industry specific events. He also facilitates the CPA Canada In-depth tax course.

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.