In almost every situation, companies must choose whether to lease or buy the items that are used in day-to-day business activities. Join industry expert Karine Benzacar as she covers decision analysis between leasing and buying and reviews accounting for leases, both under current accounting standards and new proposals for lease accounting.

Staying on top of corporate tax issues is a challenge for practitioners, controllers and all those involved with corporate tax compliance. This webcast provides an update of corporate federal income tax issues detailing the significant issues of which practitioners and those involved in the tax area should be aware.

The objective of this course is to familiarize the reader with not only the "basics" relative to the income tax provisions affecting Canadian-controlled private corporations (CCPCs), but also to present those provisions which affect practical implementation (planning or compliance) with respect to the core matters.

This is the first of a two-part presentation on the taxation of trusts, which is intended for an audience with a basic understanding of trust fundamentals. It will include discussions on the non-tax uses of trusts, income and capital gains splitting strategies, and tax traps.

Business succession refers to passing the ownership of a business from one set of hands to another. Whatever factors are in play, succession can be a short-term solution, often as a reaction to a business or personal situation, or a product of long-term business and tax planning. This course deals specifically with long-term planning for business succession, and the styles and structures that can be put into place in order to provide an effective transfer of the business interest.

Business succession simply refers to passing the ownership of a business from one set of hands to another. In this course we deal with the short-term, that is, the immediate or near-immediate sale of the business (assets) or the business interest (shares in a corporation) where the disposal occurs in a single transaction or a group of transactions.

The course has been designed as a comprehensive review of the taxation of capital gains in Canada. You should already have a basic knowledge of the subject. The course will provide you with the knowledge to distinguish between income and capital transactions and, once that is determined, to make...

This online course has been designed as an overview of the income tax implications of estates and trusts. It is limited to personal trusts and federal income tax. As the topic intertwines both trust law and tax law, the issues can be very complex. Estates and Trusts will enable you to become familiar with basic trust law concepts, to handle estate administration, and to...

Your competitive advantage starts here! No matter what sector of business you’ve chosen as your focus, CGA-BC’s Professional Development seminars can help you take your career and your organization to new heights.

The purchase and sale of a business can be approached from many different points of view. When clients approach you to assist in an acquisition or sale of a business, many issues arise. How is the business valued? How will the transaction be financed? What accounting...

This concise book outlines what you need to know to minimize the income tax you pay, or defer it for future years. It is written in plain language so it’s easy to follow. It addresses personal tax rates and features that are specific to the federal level, as well as to each province and territory.

This three-part series gives an overview of the issues that may arise in the course of an audit conducted by the Canada Customs and Revenue Agency for GST/HST compliance, and provides suggestions for managing the process. The series is presented in three articles reflecting the phases of an audit: before, during, and after...