Cadesky Tax Seminars

Module A | Capital Gains 

Changes to inclusion rate, the new rules and issues, impact on integration models, interaction with AMT. Planning ideas and impact on sale of a business, insurance, estate planning, post-mortem planning, donations, stock options, and other issues. 

Module B | New AMT Rules 

New AMT rules apply from 2024. What the new rules say and impact in common situations, implications for owner-manager compensation, and planning ideas. How to spot problematic situations.  

Module C | Case Law Update 

Important cases to note.  

Module D | Update on Recent Changes 

New GAAR rules, disallowed rent losses, and increased powers for CRA.  

Module E | Capital Gains Exemption 

At $1,250,000 per individual, and compared now to a 2/3 inclusion rate on capital gains, the importance of the exemption has grown a lot. A look at the rules, common mistakes and planning ideas. 

Module F | Bare Trusts 

An update. If we receive more CRA guidance, we will devote a session to this topic later in the program. 

Module G | Succession of the Family Business 

Strategies to transfer the family business to the next generation. 

Module H | Canadian Entrepreneur’s Exemption 

Although this does not begin until 2025, structuring to qualify for the exemption should begin now. The rules, issues and planning ideas. 

Module I | Owner-Manager Compensation 

Our traditional update on this area.  Small business deduction, specified investment business, integration, AMT, TOSI, passive income, loans and repayments. This will spread over 3 sessions.  

Module J | Sale of a Business 

A look at common strategies with a focus on the new capital gains and AMT rules. Safe income strategies will be more important going forward. An in-depth look at this topic.