Corporate Distributions

Presented by the Taxation Law Section
Co-Chairs:  Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP

COST FOR INDIVIDUAL RECORDING
CBA members: $75
CBA Young Lawyer Members (<5 years): $50
CBA Student members: $15
Non-members: $175
Government: $115
Plus applicable taxes

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Group rates available. Please contact pd@cba.org.

Corporate Distributions 

This session will focus on subsection 55(2), an important anti-avoidance rule that seeks to prevent the use of the inter-corporate dividend deduction to effect “capital gains stripping”. The session leader will review the legislative and judicial history of subsection 55(2), explore key concepts including safe income and safe income on hand, and examine the impact of the significant amendments introduced in 2016 and judicial and administrative developments on the application of the rule.

Speaker

Mark Brender, Osler, Hoskin & Harcourt LLP