Navigate the complex world of corporate reorganizations in 2025. This course provides comprehensive strategies for maximizing capital gains exemptions and mitigating tax risks.
The purpose of this course is 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.
The course will review 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 a bad capital gains exemption structure vs. a good capital gains structure shall be reviewed as well as ways to convert a bad structure to a good structure.
In this course, we will explore:
By the end of this course, you will be able to identify reorganization objectives, implement appropriate strategies, and effectively advise clients on the sophisticated techniques required to maximize tax efficiencies and avoid costly errors in corporate reorganizations.
This course is ideal for Public Practitioners
AJAG Professional Development was founded in 2003 with a mission of making professional development easier and more cost-effective for Canadian accountants and other financial advisory professionals. Our comprehensive range of flexible and reasonably-priced courses, programs and seminars are delivered online and in classroom-style settings in the Greater Toronto Area (Toronto, Oakville and Markham). AJAG features a roster of highly-qualified instructors who deliver content that is pertinent, up-to-date and engaging.
CPA, CA, TEP, MTAX
Manu has over 20 years of experience in taxation in both domestic and international, personal and corporate taxation as well as litigation support. He runs his own independent tax practice with offices in Montreal and Toronto, serving a diverse client base which includes manufacturing, retail and distribution, construction, farming, real estate, athletes and artists, across Canada and the US. His firm acts as a counsel to over 100 professional firms in Canada and USA specializing in domestic and international reorganizations and transactions. Manu is known as one of the leading experts in Section 55 of the Act and butterfly reorganizations. 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 250 tax articles and presentations since 2001 across Canada. Manu is an authority in taxation as his name has been cited 29 times in the Income Tax Act. Manu has taught tax at The Canadian Institute of Chartered Professional Accountants, The Canadian Tax Foundation and The Society of Trust and Estate Practitioners, of and various provincial accounting bodies across Canada. He sits on the Steering Committees for the Canadian Institute of Chartered Professional Accountants’ National Conference on Income Taxes; the Canadian Tax Foundation Laval Program Committee; CPA Canada’s Small and Medium Practitioner’s Tax Committee; and the Canadian Tax Foundation’s Ontario Tax Conference. Manu is currently serving a three-year term on the Canadian Tax Foundation’s Board of Governors.
Partner at CPA Solutions LLP
Boris has over 17 years of experience in public practice. Before becoming a partner at CPA Solutions LLP, Boris worked as a senior tax manager in the private enterprise group at one of the big four national firms. Boris has vast experience 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.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
