Attribution of Pre-Tax Corporate Income to the Business Owner: Tips and Traps
( Attribution of Pre-Tax Corporate Income to the Business Owner)

Title:                Attribution of Pre-Tax Corporate Income to the Business Owner   Tips and Traps

Date:               March 4, 2016

Description: A chartered public accountant and experienced lawyer team up to tell you what they think you might want consider when attributing income to a spouse under Section 18 of the Federal Child Support Guidelines. In the context of a case study, the following issues will be addressed:

  • Pre-tax corporate income: what is it and why it is not “retained earnings”
  • Consideration of the corporate structure and impact of various ownership scenarios
  • Unraveling the business factors to consider when deciding how much should be attributed, if any
  • What disclosure is necessary to make a case for or against the attribution of corporate income
  • Review of various court decisions

Presenters:      Andrew Freedman, CPA, CA, IFA, CBV, ASA, Duff & Phelps | Alfred Mamo, McKenzie Lake Lawyers, LLP

Run Time:        1.25 hours

MCPD hours:    1.25 hours

EPPM hours:     0 hours

Price:                $40 + GST ($42.00)