|Course Name||Advanced Taxation of Corporations and Shareholders|
|Course Code||TXLW 6736|
|Pre/Anti-requisites||Open only to LLM students in the Tax Law program. Anti-requisites: LAW 6736P - Advanced Taxation of Corporations and Shareholders|
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.
Not currently scheduled
|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 firstname.lastname@example.org|
All courses and schedules are subject to change.