The Income Tax of Share Sales and Reorganizations
October 11, 2013

Are you aware that the tax rates on dividends have been steadily increasing and are now much higher than tax rates on capital gains? If not, you could potentially run into a very costly problem when doing share transactions for your clients. If you are a commercial practitioner who does everyday share transactions and wants to know what to look out for, you will not want to miss this session. The following topics are covered:

  • Tax rates for eligible and ineligible dividends versus capital gains
  • Family share sales - planning for capital gains instead of section 84.1 deemed dividends
  • Death of shareholder - planning for capital gains instead of deemed Section 84(2) dividends
  • Inter-company dividends - planning for capital gains instead of dividends

Presenter: Cy Fien, Fillmore Riley LLP

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