This course will employ a combination of lectures, case studies and group discussion to deliver a meaningful session on tax on split income rules and will include topics such:
- Recent CRA technical interpretation and other published guidance when dealing with selected “excluded amounts” for exemptions under the rules;
- Buy/sell transactions;
- Structuring opportunities in respect of excluded business, excluded shares and no related business exemptions;
- Income splitting involving death and post-mortem planning (inheritance continuity).
Manu Kakkar CPA, CA, TEP, MTAX
Manu has over 20 years of experience in taxation in both domestic and international, personal and corporate taxation as well as litigation support. He runs his own independent tax practice with offices in Montreal and Toronto, serving a diverse client base which includes manufacturing, retail and distribution, construction, farming, real estate, athletes and artists, across Canada and the US. His firm acts as a counsel to over 100 professional firms in Canada and USA specializing in domestic and international reorganizations and transactions. Manu is known as one of the leading experts in Section 55 of the Act and butterfly reorganizations.