How to Tango with TOSI

This course will employ case studies to deliver a meaningful session on tax on split income rules and will include topics such:

• Recent CRA technical interpretation and other published guidance when dealing with selected “excluded amounts” for exemptions under the rules;
• Buy/sell transactions;
• Structuring opportunities in respect of excluded business, excluded shares and no related business exemptions;
• Income splitting involving death and post-mortem planning (inheritance continuity).

Speakers:

• Alex Ghani, CPA, CA, CGA, CPA (Texas) of CPA Solutions LLP
• Manu Kakkar, CPA, CA, TEP, MTax of Kakkar CPA Professional Corporation