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Course Name Advanced Taxation of Corporations and Shareholders
Course Code LAW 6736P
Course Credits 6.0
Course Description

This course examines advanced income tax problems relating to the tax treatment of corporations and their shareholders, including: the decision to incorporate; considerations when capitalizing a corporation; the use of professional, personal services, and executive management corporations; the small business deduction and problems of associated companies; remuneration of owner manager; transferring assets to a private corporation; tax considerations in buying or selling a business; utilization of corporate losses; acquisition strategies; statutory amalgamations, arrangements, and continuations; liquidations; and de-mergers and reorganizations of capital.

Upcoming Offerings

Summer 2019

Specialization Tax Law
Status Elective
CPD Hours Eligible LSO CPD: 12h Substantive Professional LLM courses may be eligible for CPD/MCLE credits in other Canadian jurisdictions hours. To inquire about hours and credit eligibility, please email cpd@osgoode.yorku.ca
NCA Status N/A

All courses and schedules are subject to change.