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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