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Course Name Advanced Taxation of Corporations and Shareholders
Course Code LAW 6736P
Course Credits 6.0
Pre/Anti-requisites
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

Not currently scheduled

Specialization Tax Law
Status Elective
CPD Hours Eligible CPD Hours: LSUC (ON): 36.0 substantive Professional LLM courses may be eligible for CPD/MCLE credits in other Canadian jurisdictions. To inquire about credit eligibility, please email cpd@osgoode.yorku.ca
NCA Status N/A

All courses and schedules are subject to change.