Participants will focus on the everyday Canadian income tax issues practitioners encounter with owner-managed clients, translating rules into practical decisions on income characterization, remuneration, shareholder benefits/loans, mixed-purpose expenses, and topical developments. Participants will apply structured approaches and current guidance to plan, document, and communicate recommendations with confidence.

• Practitioners who routinely handle day-to-day tax matters for owner-managed businesses.
• CPAs in public practice or industry seeking practical updates and ready-to-apply approaches to common tax issues.

• Distinguish common income characterization issues (e.g., employee vs. contractor, ABI/SBD, personal services business, investment income) and explain their implications.
• Develop remuneration strategies (salary vs. dividends, bonuses) that reflect integration principles and TOSI constraints.
• Identify and address shareholder benefit and loan pitfalls, and document appropriate resolutions.
• Apply best practices for expenses and assets with both personal and business elements (e.g., meals, autos, taxable benefits).
• Incorporate timely tax developments and ethical considerations into everyday practice. 

• Distinguish common income characterization issues (e.g., employee vs. contractor, ABI/SBD, personal services business, investment income) and explain their implications.
• Develop remuneration strategies (salary vs. dividends, bonuses) that reflect integration principles and TOSI constraints.
• Identify and address shareholder benefit and loan pitfalls, and document appropriate resolutions.
• Apply best practices for expenses and assets with both personal and business elements (e.g., meals, autos, taxable benefits).
• Incorporate timely tax developments and ethical considerations into everyday practice. 

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.