CBA Tax Law for Lawyers Online Recordings

Presented by the Taxation Law Section

Co-Chairs: Brian R. Carr, Thorsteinssons LLP | Ed Kroft, Q.C., Bennett Jones LLP

 
Tax Law for Lawyers has been designed by senior tax law specialists to provide a basic grounding to beginning income tax specialists and to general practitioners who have an interest in the most fundamental issues that income tax practitioners face on a day-to-day basis. It is broken down into the following six parts:

1. Reorganizations

• Rollovers – Section 85
• Share Exchanges (Section 51, 85.1, 86 and 86.1) 
• Amalgamations and Wind-Ups
• Corporate Distributions
• Divisive Reorganizations

2. Individual and Owner/Manager Taxation

• Life, Death and Taxes: Planning Strategies for the Final Exit 
• Small Business Planning
• Stock Incentive Plans and Other Equity-Based Incentives 

3. Business Acquisitions and Financing

• Choice of Business Vehicles
• Partnerships
• Financing Issues
• Purchase and Sale of a Business/Asset Sales 
• Purchase and Sale of a Business/Share Sales

4. Tax Disputes and Risk Management

• Tax Dispute Resolution I: Assessments, Appeals and Enforcement 
• Appellate Practice in the Supreme Court of Canada 
• Tax Dispute Resolution II: The Conduct of Tax Litigation
• Practice Dilemmas: Solicitor - Client Privilege / Dealing with Investigations and Voluntary Disclosures / Civil Penalties / Ethical Issues
• Risk Management for Tax Advisors

5. Cross-Border and Offshore Tax Planning

• Non-Resident Trusts and Offshore Investment Fund Properties 
• Inbound Investment – Cross-border Issues
• Outbound Investment – The Foreign Affiliate Rules
• Taxpayer Migration

6. Bonus Content

• Statutory Interpretation
• The General Anti-Avoidance Rule
• GST and PST Issues Affecting Corporate Reorganizations, Business Sales and Partnerships