Webinar hosted by Moodys Gartner Tax Law
Instructors: Kim G C Moody FCA, TEP, Kenneth Keung CA, CPA (CO, USA), CFP, LLB, MTAX, TEP and Evan Crocker, CPA
This 60-minute session will:
- Review the new passive investment rules for Canadian-controlled private corporations that will result in restrictions to the access of the small business deduction for affected corporations.
- A review of what affected corporations can do or should consider if they will be impacted by the new rules that take effect for 2019.
- A review of the new refundable dividend on hand regime (new ERDTOH and NERDTOH pools) and what these new pools mean for affected corporations.
- What should business owners be doing in light of the new ERDTOH and NERDTOH regime?
- Basic planning that business owners and their advisors should consider before and after the new rules become applicable.
This technical session will be of interest to advisors to private businesses (accountants, lawyers, investment and insurance advisors, bankers, trust officers and others) and business owners.