LF logo
by learnformula
search
Log in
search
Courses/Accounting & Tax/Tax Planning & Compliance

Tax Deferral Strategies: Optimizing Income Recognition

Understanding key tax deferral provisions and strategic planning for optimal income recognition.

Created byAJAG Professional Developmentworkspace_premium
4.9
(489 reviews)
BeginnerUpdated Feb 18, 2025
Tax Deferral Strategies: Optimizing Income Recognition

What You'll Learn

check_circleDifferentiate between Sections 85, 86, and 51 for tax deferral.
check_circleApply Section 44.1 and 44(1) rules for share and property replacements.
check_circleEvaluate the benefits and limitations of the 88(1)(d) bump.
check_circleAssess when claiming the Small Business Deduction is most advantageous.

About This Course

This course will help to identify when it is opportune to utilize the deferral vehicles below.

Deferral vs immediate income recognition:

  • Section 85 vs 86 vs 51
  • Section 44.1 share replacement property rules
  • Section 44(1) land and building property rules
  • Small business deduction rules
  • 88(1)(d) bump

Specific topic areas will include:

  • 85 vs 86 vs 51
  • 44.1 vs 44(1)
  • To bump or not to bump?
  • Is the SBD worth to claim?

This course is ideal for: General practitioners

Your Instructor

AJAG Professional Development
AJAG Professional Development
menu_book55 courses
star8,743 reviews

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.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

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.

What Students Are Saying

4.9
Student's Choice
489 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.