Changes to Income Tax Act: Tax on Split Income (TOSI) and Passive Income Rules

2019-02-25

Join our discussion for the recent changes made to the Income Tax Act with respect to Tax on Split Income (TOSI) and the passive income rules.

This seminar will review the legislative amendments to TOSI, followed by a focus on the application of TOSI to common tax planning structures. The seminar will also address the uncertainty that remains with respect to the application of TOSI.

The second part of the seminar will discuss issues facing private corporations and their shareholders as a result of the recent changes made to the Income Tax Act in connection with investments. Specifically, the seminar will review the new passive income rules and the implementation of the Eligible and Non-eligible Refundable Dividend Tax On Hand (ERDTOH and NERDTOH) regime.

Ms. Jin Wen is our speaker for this seminar. she is the senior manager (tax service) at Grant Thornton LLP. She is also the vice-committee chair at Canadian Tax Foundation (Young Practitioners Toronto Chapter)

If you want to find out more, please sign up for the tax seminar that will be held on March 16 at 2:00pm

Date: March 16^th, 2019

Time: 2pm-4pm

Location: CPAC Conference Room, 4150 Finch Ave East M1S 3T9

Topic: Changes to Income Tax Act- Tax on Split Income (TOSI) and passive income rules

Speaker: Wen Jin (Senior Manager at Grant Thornton LLP)

Language: English

For inquires and registration, please contact Larissa at (416)-298-7885 x109 or email to Larissa.li@cpac-canada.ca