2016 JOINT FAMILY LAW PROGRAM - Part 2 of 5
March 4, 2016

Attribution of Pre-Tax Corporate Income to the Business Owner
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

CPD hours: 1.25
EPPM hours: 0

Price: $40.00 + GST = $42.00