Loading...
Tax Deferral Strategies: Optimizing Income Recognition
Understanding key tax deferral provisions and strategic planning for optimal income recognition.schedule2.5h
4.9(483)
52 Courses
• 8808 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. ...
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:Â General practitioners
This course includes:
schedule2.5 hours on-demand video
signal_cellular_altBeginner level
task_altNo preparation required
calendar_todayPublished At Jun 10, 2025
workspace_premiumCertificate of completion