Course Details


Course Name: Tax Loss Utilization
CPD hours: 1
Type: Online
Price: €15


Description:
The utilization of losses is a very powerful tool for the accountant, few tax minimization strategies are as effective at reducing the taxes in a group. However, there are a myriad of traps for the unwary that can result in the denial of those losses. This discussion will highlight the provisions that allow and restrict the use of losses and then advance the discussion to effective strategies to use losses.


Topics:
Introduction
General Concepts
General Concepts - Types of Losses 1
General Concepts - Types of Losses 2
Related and Affiliated
Related 1
Related 2
Affiliated (251.1)
Affiliated
Loss Denial Provisions
Superficial Losses 1
Superficial Losses 2
Stop Loss: Provisions
Stop Loss: Disposition to an Affiliate 1
Stop Loss: Disposition to an Affiliate 2
Stop Loss: Redemption of shares of an Affiliate
Stop Loss: Loss on Shares on Which Dividends were Paid 1
Stop Loss: Loss on Shares on Which Dividends were Paid 2
Stop Loss: Terminal Losses 1
Stop Loss: Terminal Losses 2
Exercise 1 - Intro
Exercise 1 - Debrief
Acquisition of Control 1
Acquisition of Control 2
Deemed Proceeds of Disposition 1
Deemed Proceeds of Disposition 2
Planning CRA Does Not Like
Loss Utilization Strategies
Transfer of Superficial Losses 1
Transfer of Superficial Losses 2
Rollover of Gain Assets to loss Companies 1
Rollover of Gain Assets to loss Companies 2
Creation of Interest Income
Amalgamation or Windup 1
Amalgamation or Windup 2
Amalgamation or Windup 3
Management Fees
Exercise 2 - Intro
Exercise 2 - Debrief
Conclusion







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