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About this course

In 2018, existing Tax on Split Income (“TOSI”) rules were significantly broadened. Today, TOSI makes it much more difficult – if not impossible – to save tax by splitting the income of a family business with family members. This course will cover the fundamentals of the “expanded” TOSI rules.

Topics will include:

• Tax implications of income being subject to TOSI
• What is TOSI and why does it exist?
• Background & history
o Kiddie Tax – 1999 to 2017
o TOSI – since 2018
• Detailed review of the expanded TOSI rules
• Application of the expanded TOSI rules
o Examples
• Practical considerations

schedule
3 hours on-demand video
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Certificate of completion
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Intermediate level
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    Prerequisites
  • Some previous experience with income splitting strategies for private owner-managed businesses would be helpful, although not essential, for this course.
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No preparation required
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1 year access

US$128
US$150
-15%

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Browse course content
1 Video
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schedule
3 hours
Guide
Section 1.
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TOSI – The Fundamentals
2h 48m 36s
Learn from the best
Alex Garber / INSTRUCTOR
Educator and Tax Advisor

Alex Garber, CPA, CA, MTax has been working in public accounting since 2004, focusing primarily on income taxation for Canadian owner-managed businesses and their shareholders. Alex presents PD seminars for CPA Ontario and facilitates at the CPA Canada In-Depth Tax Program. Alex is also a faculty member at the Schulich School of Business, York University, where he teaches income taxation at both undergraduate and master's levels. Alex started his career with Deloitte and Touche LLP in Toronto. He is currently an independent tax advisor, assisting various clients, sole-practitioners and CPA firms in Ontario.