2025 Tax Seminar Series
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Begins September 9, 2025.
Detailed Program
September 9 - Session 1
2025 Tax Update
- Capital loss of estate extended from 1 year to 3-year carryback for deceased, learn the impact on estate planning
- A reminder about reporting for reportable and notifiable transactions, with large penalties for failure
- The 25% GAAR penalty that clients should understand
- When does a trust pay a dividend, impact of Vefghi case and far-reaching implications
- CRA audit activity, results of our recent survey and what you should know
AMT, Your New Tax Partner
- Lessons from 2024 on impact of new AMT rules, typical profiles that cause AMT
- Planning ideas to minimize AMT
- Recovery mission, strategies to claim back AMT paid
September 25 - Session 2
Ten Tax Issues You Don't Want
- Stranded foreign tax credit
- Part IV tax surprise
- Dividends you don't want
- Kiddie tax catastrophe
- Stock options gone wrong
- Non-deductible bonus
- Principal residence redo
- Flipped property from left field
- Disastrous debit balance cycle
- Overpayment of capital dividend account
US Tax Update
- US estate tax, exemption now $15 million US, examples and implications
- Structures for US real estate
- Recent US tax changes
October 9 - Session 3
Capital Gains Exemption
At $1,250,000, the exemption is worth more than ever. Many challenges exist in effectively claiming the exemption. A detailed review of the rules, common traps to avoid, strategies to multiply the exemption, purification techniques and ideas to revive the exemption when it seems hopeless.
A Matter of Interest Expense
October 21 - Session 4
Owner-Manager Remuneration (I)
- Corporate tax rules for small business deduction, investment income, and personal services business
- Integration, salary v. dividend, tax deferral, and planning ideas
November 4 - Session 5
Owner-Manager Remuneration (II)
- Form of remuneration, and impact of AMT
- Capital gains strips revisited
- Debit balances, loans and repayments
November 18 - Session 6
Successful Income Splitting Strategies
- Income attribution rules
- Tax on split income (TOSI)
- Prescribed rate loans, and new AMT implications
- Examples of real-life situations
Capital Gain v. Income
December 4 - Session 7
Ethics and Tax Practice
When Is It Statute Barred
December 16 - Session 8
Bare Trusts Are Back
- When there is a bare trust
- Common exemptions (recent changes have added to this list)
- How to report, with worked examples
- Tips obtaining information and identifying when reporting is required
Year-End Tax Planning
MEET YOUR PRESENTERS



