Introduction to Corporation Income Tax

 
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I.              Taxable income and payable
·         Net income
·         Taxable income
·         Tax payable
·         CCPC
·         Active business income
·         General Deduction, Small business deduction and M&P deduction
·         Foreign tax credit
 
II.            Taxation of corporate investment income
·         Refundable taxes on investment income
·         ART
·         Refundable Part IV tax on dividend received
·         Refundable dividend tax on hand
·         Designation of eligible dividends
 
III.           Other issue in corporate taxation
·         Acquisition of control rules
·         Associated companies
·         Tax basis shareholders equity
·         Distributions of corporation surplus
 
IV.          Procedures and administration
·         Source deduction
·         Return and payments – corp
·         Books and records
·         Assessments
·         Adjustments to income tax return
·         Appeals
·         Tax evasion, avoidance and planning
·         GAAR
·         Collection and enforcement
 
V.           Corporate taxation and management decisions
·         Decision to incorporate
·         Tax reduction and deferral
·         Tax free dividend
·         Income splitting
·         Shareholder benefits
·         Management compensation
·         Salary VS dividend for owner
 
VI.          Rollover
·         General rules for transfer
·         Transfer prices
·         Allocation of elected value
·         Paid up capital of shares issues
·         Share for share exchanges
·         Amlgamations
·         Winding up of a 90 percent owned subsidiary
·         Winding up of a Canadian corporation
·         Sale of an incorporated business
 
VII.         International issues in taxation
·         Introduction
·         Residence
·         Non-residents earning Canada source income
·         The problem of double taxation
·         Immigration and emigration
·         Foreign source employment income
·         Foreign source business income
·         Foreign source capital gain’
·         Foreign source investment income
·         Transfer price
 

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