2016 Joint Family Law Program
Attribution of Pre-Tax Corporate Income to the Business Owner
March 4, 2016
Jointly presented by The Law Society of Manitoba, The Court of Queen’s Bench Family Division Judges and The Manitoba Bar Association, Family Law Section

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 are 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

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

CPD hours: 1.25 | EPPM hours: 0 | Price: $60.00 + GST = $63.00