公司税实战班

 
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Introduction to Corporation Income Tax

I.              Introduction of Taxation

·         Taxpayer

·         Type of Income

·         Time related tax

 

II.            Taxable income and payable

·         Net income

·         Taxable income

·         Tax payable

·         CDA

 

III.           Taxation of CCPC

·         CCPC

·         Active business income

·         General Deduction, Small business deduction and M&P deduction

·         Refundable taxes on investment income

·         Associated companies

·         Designation of eligible dividends

 

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 and loan

·         Management compensation

·         Salary VS dividend for owner

 

VI.          Other issue in corporate taxation

·         Acquisition of control rules

·         Tax basis shareholders equity

·         Distributions of corporation surplus

·         Rollover

 

VII.         International issues in taxation

·         Introduction

·         Residence

·         Non-residents earning Canada source income

·         The problem of double taxation and foreign tax credit

·         Immigration and emigration

·         Foreign source employment income

·         Foreign source business income

·         Foreign source capital gain

·         Foreign source investment income

 

VIII.       Introduction of Practice

·         Checking List

·         T2

·         Case Study

【授课老师】William ZhangCGA, 20年专业会计师经验,曾担任美国及加拿大上市公司财务总监。现拥有一家运作8年的本地会计事务所。William精通各类公司会计业务流程,多年公司会计面试官经验让他对于公司招聘流程,会计简历面试了如指掌,打造大量成功就业案例。是一位不可多得的全方位的会计就业培训师。

 
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