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Intergenerational Transfers Part I: Technical Overview
Master the rules for tax-efficient transfers within families in Canada.schedule2h
4.9(50)
AJAG Professional Development
144 Courses
• 5277 Reviews
AJAG Professional Development was founded in 2003 with a mission of making professional development easier and more cost-effective for Canadian accountants and other financial advisory professionals. ...
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 office...
About this course
An in-depth overview of understanding the conditions that need to exist before, during, and after the transfer to qualify for immediate and gradual transfers.
Specific topic areas will include:
- Purpose of intergenerational transfers
- Differences between immediate and gradual business transfers
- Overall purpose of the Intergenerational Rules
- Similarities and differences between the Immediate Transfer method and the Gradual Transfer method
- An in-depth analysis of new income tax subsections 84.1(2.31) and 84.1(2.32) that outline the required criteria to qualify for the Intergenerational Transfer rules
- A discussion of the timelines under which all the criteria must be met
- A presentation of certain practical issues that may arise, along with suggested solutions or workarounds.
- Managing professional risks and challenges
This course is ideal for: General practitioners with family businesses as clients.
This course includes:
schedule2 hours on-demand video
signal_cellular_altBeginner level
task_altNo preparation required
calendar_todayPublished At Jan 19, 2025
workspace_premiumCertificate of completion
errorNo prerequisites
lock1 year access