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 Home » Continuing Education » Professional Development » 2010 Spring/Summer Courses » Taxation
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Taxation
UPDATED Tax Issues in Real Estate: What Do You Need To Know? Level: Intermediate Objective: This seminar identifies and reviews all the significant income taxation issues arising in various aspects of real estate activities. Starting with a review of the structures available to undertake real estate transactions, the course follows with a detailed look at tax issues arising on the acquisition, development, holding and then disposition of Canadian real estate. The seminar primarily focuses on income tax rules, however GST and provincial tax issues are also identified for consideration. Who Should Attend: The seminar is aimed at persons who want to gain an understanding of specific tax rules and related issues that arise when dealing with all aspects of real estate activities. It should benefit practitioners in public practice and members in industry who need to be aware of and/or work with taxation issues arising in real estate transactions. A person attending this seminar should feel comfortable that they will be able to identify any significant tax issue that may have to be addressed when contemplating or undertaking a real estate transaction. The seminar includes practical, business-focused comments on dealing with many of these tax issues. Benefits of Attending: At the end of this seminar the participant should have the ability to identify specific tax rules related to real estate development and understand the tax issues involved in dealing with most common forms of real estate investment. Content: · alternative structures for investment in real estate · pre-acquisition issues · acquisition and holding property · development issues · holding properties · dispositions of property · other issues, including GST · provincial matters. Prerequisite: None Seminar Leader: (Instructor Bios Page 22) Earl MacLeod, CA and Krista Adamski, CA Jul 6 T600S ICANS Member: $300 Passport Valid 9am–5pm Non-Member: $360 1 Passport Day 7 PD Hrs Taxation
RE-OFFERING Level: Introductory This one day seminar provides participants with a broad overview of the income tax provisions which can impact taxpayers filing their corporate tax returns. This seminar is comprised of a one day lecture which provides a comprehensive review of income tax compliance and planning issues which arise in preparing Canadian corporate income tax returns. Benefits of Attending: Participants will gain an overall understanding of tax compliance and planning issues which arise in preparing corporate income tax returns, enhancing their ability to identify and address planning opportunities which arise in the process of preparing corporate income tax returns. This course deals in conceptual issues, and does not deal directly with the layout of the corporate tax return or the forms and schedules utilized in preparation of such returns. More complex and specialized areas, such as taxation of non-residents, scientific research & experimental development, corporate restructurings and reorganizations and specialized sectors such as insurance, banking and resource sectors, are beyond the focus of this seminar. Seminar Outline: · net income for tax purposes · asset transactions · taxable income · corporate relationships · federal corporate taxes · administration and disclosure · provincial issues. Who Will Benefit: Students and technicians and experienced professionals who have been away from corporate taxes for some time will gain an understanding of the issues which may arise in corporate tax return preparation. Practitioners with regular involvement in this area have also indicated the seminar is a valuable refresher and update, addressing matters they encounter in their day to day practices. Seminar Leader: (Instructor Bios Page 22) Jason Hale, CA Jun 21 T601S ICANS Member: $300 Passport Valid 9am–5pm Non-Member: $360 1 Passport Day 7 PD Hrs Taxation
RE-OFFERING Taxation of Domestic Family Trusts: Basic Objective: This full day seminar will focus on the basic concepts of trust law and the relationship between the parties, the design of a trust, types of trusts, taxation of trusts and taxation of beneficiaries. This session will also cover trusts versus estates and will provide a basic overview of the taxation of estates, including filing requirements, basic post-mortem tax issues and audit-proofing considerations. Practical uses of trusts for inter vivos and testamentary planning will be addressed. Who Should Attend: Practitioners who would like a working knowledge of the nature of a trust, the design of trust indentures, the detailed rules relating to the taxation of trusts and tax-efficient administration of trusts would benefit from this seminar. Benefits of Attending: By the end of this seminar, participants should be able to identify different types of trusts and their practical uses and have a basic understanding of the rules that apply to tax the trusts and beneficiaries. Content: · the legal nature of a trust is examined in order to point out tax and estate planning problems that can arise if an advisor does not understand these basic principles · the various types of trusts, the design of trust indentures and how trusts are created are discussed · the key provisions in the Income Tax Act and the Excise Tax Act that are peculiar to trusts are examined · the attribution rules, which apply to the beneficiaries of trusts and the tax efficient administration of trusts are reviewed · detailed examples will be included to illustrate concepts and practical uses of trusts. Seminar Leader: (Instructor Bios Page 22) Greg Leslie, CA Jun 22 T602S ICANS Member: $300 Passport Valid 9am–5pm Non-Member: $360 1 Passport Day 7 PD Hrs Taxation
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1410 - 1791 Barrington Street, Halifax, Nova Scotia, B3J 3L1, t: 902.425.3291, f: 902.423.4505 icans@icans.ns.ca |
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