CPA CANADA PRESENTS INCOME TAX PRACTICE COURSE 2014

Transcription

1 THE DEFINITIVE TAX COURSE FOR GENERAL PRACTITIONERS CPA CANADA PRESENTS INCOME TAX PRACTICE COURSE 2014 WEST November 1-7, 2014 Banff Part Lodge Resort & Conference Centre BANFF, AB EAST November 29-December 5, 2014 Ble Montain Village Sites BLUE MOUNTAINS, ON An intensive, interactive program that ensres yo are p to date on technical and planning aspects of taxation for bsiness and clientrelated sitations. REGISTER ONLINE AT:

2 Updated and revised for the latest changes in legislation, tax law and practical applications for 2014, this program is offered by Canada s leading tax edcator and will help yo gain the edge yo need to provide relevant tax advice in today s marketplace. Income tax practise offers invalable training for advisors in a mltidisciplinary acconting practice. Maximize yor learning potential at Income Tax Practice 2014 with these essential benefits: comprehensive coverage of corporate and personal tax informative technical lectres and prodctive ttorial sessions led by seasoned tax professionals real-life case stdies presented throghot the week an informal, relaxed atmosphere that garantees intensive, ninterrpted stdy away from yor office and home a place to share knowledge and experience with other professionals from across Canada an environment garanteed to help yo generate fresh and new approaches to yor work Income Tax Practice is a complete program with: three sessions per day: morning, afternoon and evening (with two evenings off). The Corse begins on Satrday afternoon and ends on Friday morning three experienced and recognized tax specialists who head or lectre team and present extremely informative, high-qality technical sessions active, prodctive discssions in small ttorial grops led by careflly selected ttors with years of practical experience in tax matters 2 REGISTER ONLINE AT:

3 2014 ITP Lectre Team Who Shold Attend Professional accontants and other advisors in a mlti-disciplinary acconting practice which incldes providing income tax services to clients, and those working in indstry who are involved in providing income tax planning and advice to owners/managers of private corporations. Retrn to yor office with: an appreciation of the critical and evolving tax isses facing practitioners today an improved ability to recognize tax concerns before they become problems a process to address intricate tax isses in an efficient way valable tax planning techniqes for maximizing opportnities for yorself, for yor employer and for yor clients a better nderstanding of CRA s assessing position The 2014 ITP Lectre Team brings a wealth of tax experience from a diversity of practices. They are topnotch training developers with the credentials and the platform skills to generate sperior reslts. KURT OELSCHLAGEL, FCA, TEP, is a partner of BDO Canada LLP. Krt s practice focses exclsively on income tax, commodity tax and estate planning for private and owner-managed clients. Krt has been a ttor for the Income Tax Practice Corse for a nmber of years and a lectrer for the last three years. He has been a speaker and ttor at BDO tax conferences, a ttor at the ICAO School of Accontancy and was a freqent athor/presenter for the annal Farm Tax and Bsiness Seminars of the Ontario Ministry of Agricltre, Food and Rral Affairs. KELLY KOLKE, CA, is a partner of Grant Thornton LLP. Kelly maintains a general corporate tax practice with an emphasis on mergers and acqisitions, corporate reorganizations and professional services firms. Kelly has lectred for the Atlantic School of Chartered Accontants, facilitated professional development corses for the Nova Scotia Institte of Chartered Accontants and lectred at the CPA Canada National Conference on Income Taxes. In addition, Kelly has participated as a ttorial leader for many years in the Income Tax Practice Corse, In-Depth Tax Corse and the Atlantic School of Chartered Accontants. DANIEL B. WARREN, CPA, CA, TEP, is a tax partner of Hendry Warren LLP in Ottawa. Dan s practice services the income tax, estate planning and commodity tax needs of entreprenerial private bsinesses and their owners. Dan has spoken on taxation matters at the CPA Canada National Conference on Income Taxes and the National Conference for SME Advisors. He was also a ttor for many years on the Income Tax Practice Corse, In-Depth Tax Corse and the ICAO School of Accontancy Ttor Team The 2014 Ttor Team is comprised of seasoned flltime taxation professionals drawn from varied areas of tax practice. They will gide yo throgh a series of real-life case stdies and nmerical exercises integrated with the lectres, and offer yo practical advice and proven approaches to taxation isses. REGISTER ONLINE AT: 3

4 TAX PRACTICE MANAGEMENT Principles of tax law Problem research Risk management Taxpayers rights on adit ANTI-AVOIDANCE General anti-avoidance rle Civil penalties for misrepresentation BUSINESS AND PROPERTY INCOME Types of income Tax adjstments to acconting profit Inventory Farming and fishing income Income inclsions and dedctions Damages and settlement payments Interest expense Capital cost allowance Eligible capital expenditres Shareholder benefits, loans Employee loans, benefits Scientific research and experimental development Restrictive covenants Debt forgiveness CAPITAL GAINS AND LOSSES Capital gains vs. income Determination of gain or loss Principal residence rles Reserves Stop-loss rles Non-arm s-length transactions Capital gains dedction and prification techniqes CORPORATE TAXES PAYABLE Factors affecting the corporate tax rate Stats of a corporation Related, affiliated and associated rles Owner/manager remneration planning Professional corporations/management corporations Investment income planning CORPORATE REORGANIZATIONS Paid-p capital Section 84.1 conversion to dividends Capital gain strips Section 55 Btterfly reorganizations Section 85 rollover Section 86 reorganization of capital Amalgamations Wind-ps, taxable and non-taxable Prchase and sale strategies PARTNERSHIPS Basic concepts Tax-planning considerations Taxation of income Disposition Limited partnerships Transfers to/from partnerships Merging partnerships TRUSTS Natre of a trst and types of trsts Components of a trst Non-tax considerations Transfers of property Income of a trst Attribtion 4 REGISTER ONLINE AT:

5 PERSONAL TAX PLANNING Exective compensation Income splitting Investment planning Retirement planning Charitable donations Divorce and separation Deceased taxpayers and property transfers Alternative minimm tax ESTATE PLANNING Objectives Alternative strategies Common client sitations Valations Will planning Trsts Life and disability insrance Shareholder agreements RRSPs Estate freezes U.S. estate tax NON-RESIDENT ISSUES FOR INDIVIDUALS Personal and corporate residence Income of a non-resident U.S./Canada tax treaty U.S. estate tax ISSUES ON EXPANDING INTERNATIONALLY Withholding tax Canadians doing bsiness in the U.S. Transfer pricing U.S./Canada tax treaty Upcoming CPA CANADA TAXATION PROGRAMS INCOME TAX In-Depth Tax Corse For more information, visit National Conference on Income Taxes for SMPs October 6-8, 2014 (Optional workshops October 8, 2014), Metro Toronto Convention Centre, Toronto, ON In-Depth Tax Corse - Part 3 East December 6-10, 2014 Ble Montain Resort, Ble Montains, ON Advanced International Tax Corse November 16-19, 2014 Sheraton on the Falls, Niagara, ON Advanced Tax Isses for the Owner-Managed Bsiness Corse November 1-5, 2014 Sheraton on the Falls, Niagara, ON Corporate Reorganizations Corse November 8-12, 2014 Fairmont Whistler, Whistler, BC INDIRECT TAX Commodity Tax Symposim September 29-30, 2014 (Optional workshops) The Westin Ottawa, Ottawa, ON Advanced HST/GST COURSES - ELEARNING Cross-Border Transactions Financial Services Pblic Sector Bodies TRANSFER PRICING In-Depth Transfer Pricing Corse - Part I (elearning) Available Now Online Access 24/7 In-Depth Transfer Pricing Corse - Part II (In-Residence) - New Agst 17-20, 2014 Niagara Falls, ON REGISTER ONLINE AT: 5

6 REGISTRATION INFORMATION AND CONDITIONS 1. Yor tition investment for the Income Tax Practice Corse is as indicated for the location yo choose. Attendance is limited for this presentation and may depend on hotel room availability. Yo are advised to register early. 2. Cancellation terms are as follows: If yo are nable to attend an event for any reason, yo may sbstitte, by arrangement with the Participant Coordinator, someone else from yor organization, or, yo may cancel (see below for specific dates and time) p to 30 calendar days prior to the program start date for a fll refnd. Cancellations within 30 days of the start date are sbject to a $300 administration fee (pls applicable taxes) and any related hotel cancellation fees. PLEASE NOTE: All cancellations mst be ed to cpacanada@andlogistix.ca 3. It is recommended that all participants bring the most crrent Income Tax Act to the corse site. 4. All participants are expected to live in-residence for the dration of the Corse. Participants are responsible for settling their own accommodation charges directly with the hotel on departre. 5. The daily rates per person for the 2014presentation are as follows: Banff Park Lodge Resort Hotel and Conference Centre Sperior Room $ per person per night, single occpancy Ble Montain Village Sites, Ble Montains, ON Stdio Site $ per person per night, single occpancy Bachelor Site $ per person per night, single occpancy Daily rate incldes breakfast, lnch, coffee breaks and Internet access. 6. Hotel reservations are garanteed by CPA Canada. No shows, late arrivals and early checkots may be charged the fll seven days. 7. The Corse may be cancelled and all fees refnded if the reqired minimm enrolment is not obtained. 8. The Corse will officially start at 2:00 p.m. on the opening Satrday. Please do not book air flights ntil yo have received confirmation from CPA Canada of yor registration. 6 REGISTER ONLINE AT:

7 REGISTRATION FORM YES! I wold like to register for the: CPA Canada Income Tax Practice Corse November 1-7, 2014 Banff Tition Fee: $3,095 (pls applicable taxes) Remember to register early space is limited. Accommodation: (paid directly to the hotel pon departre) m Sperior Room $ per person per night, single occpancy (Daily rate incldes breakfast, lnch, coffee breaks and Internet access) m Bs transportation to and from Calgary Airport $80.00 (Please note bs is for corse participants only. Gests not permitted. Bs fee is non-refndable) CPA Canada Income Tax Practice Corse November 29-December 5, 2014 Ble Montains Tition Fee: $3,095 (pls applicable taxes) Accommodation: (paid directly to the hotel pon departre) m Stdio Site $ per person per night, single occpancy m Bachelor Site $ per person per night, single occpancy (Daily rate incldes breakfast, lnch, coffee breaks and Internet access) m Bs transportation to and from Toronto International Airport $80.00 (Please note bs is for corse participants only. Gests not permitted. Bs fee is non-refndable) First Name (preferred) Middle Initial(s) Srname Designation(s) Title Firm/Employer Department Bsiness Address City Province Postal Code Bsiness Phone Bsiness Fax Special dietary or other reqirements (needs, not preferences): PAYMENT: I have read the registration information and conditions, and enclose my tition fee for the presentation indicated above. (Note registration cannot be processed ntil payment is received.) Credit Card: m Visa m MasterCard m American Express Card No. Expiry Date Name of Cardholder YOU MUST HAVE AN ACCOUNT TO REGISTER Before yo can register for a CPA Canada event sing one of the methods below, please ensre yo have an active accont and profile. Visit the CPA Store at and click on my accont (top right-hand corner), and either Login and ensre yor profile information is crrent, or, create a profile if yo do not have an accont. WAYS TO REGISTER: MAIL REGISTRATION FORM AND PAYMENT INFORMATION TO: CPA Canada Contining Edcation 277 Wellington Street West, Toronto, ON M5V 3H2 FAX REGISTRATION FORM AND PAYMENT INFORMATION TO: REGISTER ONLINE AT: REGISTER BY PHONE: or toll-free

8 CPA CANADA PRESENTS INCOME TAX PRACTICE COURSE 2014 WEST November 1-7, 2014 Banff Part Lodge Resort & Conference Centre BANFF, AB EAST November 29-December 5, 2014 Ble Montain Village Sites BLUE MOUNTAINS, ON THE DEFINITIVE TAX COURSE FOR GENERAL PRACTITIONERS 277 Wellington St. W., Toronto, ON M5V 3H2