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Taxation
Income Tax - Planning for Business Succession (Live Webinar - Multi Segment)
DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
PD Seminar
You are currently viewing the description and registration page for the
Online Virtual
delivery format. To view and register for other available formats, click on your selection below.
Overview
This course is designed to assist experienced tax practitioners in planning for owner-manager / private company business succession. The course will walk through the various stages of a business life cycle, with a view to identifying opportunities, techniques and tax considerations associated to intra-family and arm’s length succession planning for private companies.
|
This course has offering(s) that take place over multiple segments: |
Course Description
Business succession involving closely held private companies can range from an intra-family estate plan to an arm’s length sale of shares. This seminar will provide practical knowledge of the principal business succession considerations. The focus will be on income tax considerations, although key non-tax issues will also be identified and discussed.
This seminar provides knowledge and tools necessary to identify, plan and manage business succession considerations for owner-managers of private companies through various phases of a business life cycle. The content is practical but also technically focused, while covering the pertinent tax issues in depth. This seminar will provide a working knowledge of the principal tax and non-tax considerations in formulating and implementing business succession plans, along with detailed written materials for reference.
This seminar provides knowledge and tools necessary to identify, plan and manage business succession considerations for owner-managers of private companies through various phases of a business life cycle. The content is practical but also technically focused, while covering the pertinent tax issues in depth. This seminar will provide a working knowledge of the principal tax and non-tax considerations in formulating and implementing business succession plans, along with detailed written materials for reference.
Applicable for
This course will be useful to accountants in public practice with clients who are owner-managers of private corporations, as well as in-house tax professionals of private enterprises, especially those facing succession issues
Learning Objectives
- Identify and categorize an owner manager’s stage in the ‘wealth cycle’ for succession planning purposes
- Identify and apply business succession alternatives, including the associated tax and non-tax considerations
- Implement various estate freezing techniques, including the internal vs. external estate freeze, wasting estate freeze and refreezing transactions
- Identify instances of post-mortem double-taxation and advise upon the techniques available to mitigate such instances
- Describe the principals that surround valuation, price adjustment clauses and attribution rules, as those concepts relate to estate freeze transactions and succession planning
- Identify opportunities to involve the use of family trusts, alter-ego trusts and joint-spousal trusts in estate planning
- Identify and avoid the potential traps and instances of double-taxation that could arise through intra-family transactions and succession plans
- Determine the tax implications associated to arm’s length sale of private company shares, including the capital gains exemption (with purification strategies), employee ownership trusts and capital gains deferral rules
- Identify and appreciate the potential application of the anti-surplus stripping rules in sections 84.1 and 55(2) of the Income Tax Act
- Implement related-party divisive reorganizations and gain a basic high-level understanding of when ‘butterfly’ reorganizations involving unrelated parties may be applicable
Content
- General tax and non-tax considerations related to business succession and estate planning for owner/managers
- The ‘Wealth Cycle’ of an owner/manager’s private enterprise
- Financing of private corporations and refresher on interest deductibility
- Estate freeze techniques and common corporate tax-deferred rollovers
- Divisive reorganizations (related party and unrelated party butterflies)
- Arm’s length and non-arm’s length divestiture planning
- Capital gains exemption planning and ‘purification’ techniques
- Post-mortem planning techniques
Course Dates & Registration
Jun 15 - 16, 2026
8:30AM - 12:00PM
Online Virtual
Jennifer Reid
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Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Available
Oct 28 - 29, 2025
9:00AM - 12:30PM
Online Virtual
Jennifer Reid
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Past
Dec 12, 2024
9:00AM - 5:00PM
Online Virtual
Jennifer Reid
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Past
Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
Passport
- 10
- Credits
Interested in similar content?
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Taxation
Income Tax - Planning for Business Succession (Live Webinar - Multi Segment)
DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
PD Seminar
You are currently viewing the description and registration page for the
Online Virtual
delivery format. To view and register for other available formats, click on your selection below.
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
Passport
- 10
- Credits
Overview
This course is designed to assist experienced tax practitioners in planning for owner-manager / private company business succession. The course will walk through the various stages of a business life cycle, with a view to identifying opportunities, techniques and tax considerations associated to intra-family and arm’s length succession planning for private companies.
|
This course has offering(s) that take place over multiple segments: |
Course Description
Business succession involving closely held private companies can range from an intra-family estate plan to an arm’s length sale of shares. This seminar will provide practical knowledge of the principal business succession considerations. The focus will be on income tax considerations, although key non-tax issues will also be identified and discussed.
This seminar provides knowledge and tools necessary to identify, plan and manage business succession considerations for owner-managers of private companies through various phases of a business life cycle. The content is practical but also technically focused, while covering the pertinent tax issues in depth. This seminar will provide a working knowledge of the principal tax and non-tax considerations in formulating and implementing business succession plans, along with detailed written materials for reference.
This seminar provides knowledge and tools necessary to identify, plan and manage business succession considerations for owner-managers of private companies through various phases of a business life cycle. The content is practical but also technically focused, while covering the pertinent tax issues in depth. This seminar will provide a working knowledge of the principal tax and non-tax considerations in formulating and implementing business succession plans, along with detailed written materials for reference.
Applicable for
This course will be useful to accountants in public practice with clients who are owner-managers of private corporations, as well as in-house tax professionals of private enterprises, especially those facing succession issues
Learning Objectives
- Identify and categorize an owner manager’s stage in the ‘wealth cycle’ for succession planning purposes
- Identify and apply business succession alternatives, including the associated tax and non-tax considerations
- Implement various estate freezing techniques, including the internal vs. external estate freeze, wasting estate freeze and refreezing transactions
- Identify instances of post-mortem double-taxation and advise upon the techniques available to mitigate such instances
- Describe the principals that surround valuation, price adjustment clauses and attribution rules, as those concepts relate to estate freeze transactions and succession planning
- Identify opportunities to involve the use of family trusts, alter-ego trusts and joint-spousal trusts in estate planning
- Identify and avoid the potential traps and instances of double-taxation that could arise through intra-family transactions and succession plans
- Determine the tax implications associated to arm’s length sale of private company shares, including the capital gains exemption (with purification strategies), employee ownership trusts and capital gains deferral rules
- Identify and appreciate the potential application of the anti-surplus stripping rules in sections 84.1 and 55(2) of the Income Tax Act
- Implement related-party divisive reorganizations and gain a basic high-level understanding of when ‘butterfly’ reorganizations involving unrelated parties may be applicable
Content
- General tax and non-tax considerations related to business succession and estate planning for owner/managers
- The ‘Wealth Cycle’ of an owner/manager’s private enterprise
- Financing of private corporations and refresher on interest deductibility
- Estate freeze techniques and common corporate tax-deferred rollovers
- Divisive reorganizations (related party and unrelated party butterflies)
- Arm’s length and non-arm’s length divestiture planning
- Capital gains exemption planning and ‘purification’ techniques
- Post-mortem planning techniques
Course Dates & Registration
Jun 15 - 16, 2026
8:30AM - 12:00PM
Online Virtual
Jennifer Reid
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Available
Oct 28 - 29, 2025
9:00AM - 12:30PM
Online Virtual
Jennifer Reid
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Past
Dec 12, 2024
9:00AM - 5:00PM
Online Virtual
Jennifer Reid
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Past
Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
Interested in similar content?
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works