2022 4-hour Comprehensive Canadian Tax Review | CPDFormula by learnformula
2022 4-hour Comprehensive Canadian Tax Review
This comprehensive webinar covers personal and corporate income taxation. Partnerships, trusts and the Goods and Services Tax (GST) will also be discussed.
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4.7(333)
Jason Fleming
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CPA, CA, M.Acc
58 Courses
• 8680 Reviews
Jason was a tax manager at a Big-4 CPA firm. He marked the professional accounting exam (the UFE) and taught tax week at Summer School for CPA Ontario. Jason is the author of CFE Tax- A Guide to Under...
About this course
This comprehensive webinar covers personal and corporate income taxation. Partnerships, trusts, and the Goods and Services Tax (GST) will also be discussed. There are many examples to help make complex tax topics understandable.
Features
This webinar includes 2022 tax rates and proposed changes announced in the December 14, 2021 Fall Economic Statement. The following topics, among others, are covered:
1. Separate legal entities and residence
2. Employment income including stock options and RRSPs
3. Business income, capital cost allowance (CCA) and accelerated investment incentive
4. Goods and Services Tax (GST), Digital Services Tax (DST), Luxury Tax, Vacant Homes Tax
5. Property income including shareholder loans and the Tax on Split Income (TOSI)
6. Capital gains including the principal residence exemption and the capital gains exemption
7. Corporate taxation including refundable taxes and the capital dividend account
8. Paid-up capital and share redemptions
9. Section 85 and other tax-free rollovers, amalgamations, and wind-ups
10. The general anti-avoidance rule (GAAR)