5-Hour Tax Review with Jason Fleming 2023

This comprehensive webinar covers the essentials of personal and corporate income tax. Partnerships, trusts, the Goods and Services Tax (GST) and other federal taxes, are also discussed. There are many examples to help make complex tax law understandable.

Features

This webinar includes proposed changes announced in the November 3, 2022 Fall Economic Statement and April 7, 2022 federal budget. The following topics, among others, are covered:

1. Separate legal entities and residence
2. Employment income including stock options and RRSPs
3. Business income, capital cost allowance (CCA) and accelerated investment incentive
4. GST, Digital Services Tax (DST), Luxury Tax, Vacant Homes Tax, and the proposed Tax on Share Buybacks
5. Property income including shareholder loans and the Tax on Split Income (TOSI)
6. TFSAs, First Home Savings Accounts (FHSA), new tax credits and property flippers
7. Capital gains including the principal residence exemption and the capital gains exemption
8. Corporate taxation including refundable taxes and the capital dividend account
9. Paid-up capital and share redemptions
10. Section 85 and other tax-free rollovers, amalgamations and wind-ups
11. The general anti-avoidance rule (GAAR) and reporting avoidance transactions