Business Taxation Issues and Planning (0443)

After completing this course participants will be able to:

• State the main sources of tax laws and explain the importance of "managing" tax issues to clients
• Identify the basic tools required for tax planning and explain the general tax assessment and appeal process
• Identify who is liable for Canadian income tax and on what income tax is levied
• Calculate, on a basic level, taxable business income and individual income
• Identify what must be included and deducted when calculating employment income
• Explain some of the more sophisticated employment related matters, such as stock options
• Identify the tax link between accounting income and business income
• Identify and explain the general limitations on deductions for business
• Explain the basic rules for capital cost allowance and relate those rules to the calculation of business and property income
• Identify what constitutes income property and explain the general rules for determine property income
• Identify and explain the basic rules pertaining to attribution of income
• Identify and explain the elements involved in corporate restructuring

Continuing Education (CE) Credits

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National/Provincial (Excluding Quebec)
CE Chart

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