Key Learning Objectives:

Course includes 4 live sessions and 1 self-study session. It features pre-reading materials, slides with detailed notes, worked examples, references, live Q&A periods, and quizzes with guided walkthrough videos.

  • Learn the Common Rollovers

  • Understand How to Use Them

  • Learn the Common Mistakes and How to Avoid Them

  • Become More Effective in Advising on Tax Planning

Greatly improve your knowledge of common Canadian Tax Rollovers through expert-led, interactive learning.

This program is now open for registration. Secure your spot today for this never-before-offered program. Starts January 30, 2025.

$695

Register

Rollovers Under The Income Tax Act

  • 12 Hours Verifiable CPD
  • Led by Experienced Tax Professionals
  • Course Presented in Webinar Format
  • Guided Quiz Walkthrough Videos
  • Includes Slides, Notes, and Q&A
  • 1 Year Access to Recordings
  • Custom-written for CPAs in Public Practice

Program Overview


Dates

A focused 4-week program with invaluable insights divided into 2-hour sessions and 30-minute live Q&A. Sessions run from 12:00 PM EST to 2:30 PM EST.

Session 1 Thursday, January 30, 2025
Session 2 Tuesday, February 11, 2025
Session 3 Tuesday, February 18, 2025
Session 4 Tuesday, February 25, 2025


Topics

✔ Introduction to Rollovers: Basic principles of rollovers, valuation, indirect gifting, general steps, PUC and ACB, tax attributes.

✔ Corporate Rollovers: Section 85 elections, form completion, elected amount, consideration issues, common uses, filing & amending.

✔ Share Exchanges: Sections 51, 85.1, and 86 — applications and uses.

✔ Amalgamations and Wind-Ups: Sections 87 and 88.

✔ Butterflies: General overview and uses.

✔ Partnership Rollovers: Transfers in (Subsection 97(2)), transfers out (Subsection 98(3)), and dissolution (Subsection 98(5)).

✔ Spousal and Trust Rollovers: Rollovers to spouses, spousal trusts, alter ego trusts, joint spousal trusts (Section 73), rollovers from a trust to beneficiaries.

✔ Other Rollovers: Subsection 45(2) (no change in use), Section 44 (replacement property rules), stock options, property subdivision, transfer of family farm or fishing property.

 

Each rollover will be illustrated by a worked example and forms where applicable. 

Suggested pre-reading material will be sent in advance. Review this pre-reading material to get the most from the program.  A quiz is provided after each module. A short live Q&A period concludes each session.

All sessions will be recorded and uploaded, allowing you to watch the recordings if you miss a session. Slides with detailed notes, reference materials, and quiz walkthroughs will be provided.

Yes. At the end of the program, you will receive a verifiable CPD Certificate indicating the full amount of instructional learning hours and all essential details.

Cadesky Tax Seminars are hosted online. You can join in live from anywhere and on any device that has internet browsing functionality. Each session concludes with a live Q&A.

Reinforce your learning with module-specific quizzes paired with guided walkthrough videos.


These videos break down the thought process behind each question, helping you master key concepts and apply them with confidence.

Meet Your Presenters

Michael Cadesky

FCPA, FCA, FTIHK, CTA, TEP (EMERITUS) | Managing Partner

Michael Cadesky is the managing partner at Cadesky Tax and a committed contributor to the tax and accounting professions since 1980, earning the title of Fellow from CPA Ontario. He is a past governor of the Canadian Tax Foundation, past chair of STEP Canada and STEP Worldwide, and past chair of the CPA Canada Tax Committee for Small and Medium-Sized Enterprises. Michael is also the co-author of 11 books on tax subjects and the author or co-author of numerous papers and articles on Canadian and international taxation.

Hugh Woolley

CPA, CA, TEP

Hugh Woolley is an independent tax consultant who has taught income tax for over 30 years for a number of different professional organizations. Hugh has written courses for CPA Canada and over 10 papers for the B.C. Tax Conference as well as papers for the CTF’s National Tax Conference and STEP Canada’s National Conference. From 1990–1992 he worked at the CRA’s Rulings Directorate in Ottawa writing “butterfly” tax rulings. Hugh is a past Governor of the Canadian Tax Foundation.

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