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About this course

This webinar will cover the basics of an estate freeze for owners of small businesses. While an “estate freeze” is considered to be a “silver lining” for small businesses during the pandemic, it will continue to be useful in the future.

The webinar will explain the rules for implementing an estate freeze using the provisions of sections 85, 86, and 51, along with some Tips and possible Traps. There will be simple examples to illustrate the differences between the tax-deferred provisions.

Finally, there will be a brief discussion of ways to alter an estate freeze.

schedule
1.5 hours on-demand video
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Certificate of completion
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Intermediate level
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No prerequisites
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No preparation required
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1 year access

CA$50

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Browse course content
4 Video
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schedule
1.5 hours
Guide
Section 1.
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Estate Freezes 2022 – Tax planning for Small Businesses Segment 1
9m 44s
Section 2.
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Estate Freezes 2022 – Tax planning for Small Businesses Segment 2
31m 6s
Section 3.
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Estate Freezes 2022 – Tax planning for Small Businesses Segment 3
22m 10s
Section 4.
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Estate Freezes 2022 – Tax planning for Small Businesses Segment 4
6m 36s
Learn from the best
Fiona Harrison / INSTRUCTOR
Income Tax Specialist

I worked for 33 years with the CRA. In particular, I worked for the Income Tax Rulings Directorate as an income tax specialist in the area of personal trusts, corporate financing, corporate reorganizations, renewable energy and the tax incentives for the natural resources industry. I have issued numerous advance income tax rulings on loss consolidations, butterfly reorganizations, internal reorganizations, trust and partnership reorganizations. I was involved in identifying avoidance transactions and working with the Department of Finance in drafting legislative amendments to the Income Tax Act. Since my retirement, I have been working as a part-time tax consultant, an Adjunct professor of Corporate Taxation and have recorded a training video on the Disability Tax Credit. I enjoy sharing my knowledge and experience with other CPAs.