Professional Corporations |
 | This session appraises the advantages and disadvantages, from a tax perspective, of professional corporations including the opportunities for tax deferral, income splitting, capital gains exemption and IPPs. The types of structures to be developed and the use of professional corporations by various professional bodies (e.g. dentists, lawyers, etc.) will also be explored. A comparison of professional corporations amongst provinces and significant CRA rulings and relevant case Law will complete the session. |
2010 National Conference on Income Taxes, October 13-14, 2010, Toronto, ON Audio synchronized to PowerPoint presentation: 47 slides, length: 01:01:03 |