Course Details

Course Name: Small Business Deduction
CPD hours: 1.5
Type: Online
Price: $90 $81

A discussion that will explore one of the most common corporate tax deductions. The first component will discuss the provisions that allow a claim for the Small Business Deduction and determine when corporations are associated. The next component will examine some planning opportunities that can provide for expanded the access to the Small Business Deduction within a corporate group. Finally, we will highlight some traps for the unwary to ensure the Small Business Deduction is not lost or restricted inadvertently.

What is the Small Business Deduction? 1
What is the Small Business Deduction? 2
What is the Small Business Deduction? 3
What is the Small Business Deduction? 4
Canadian Controlled Private Corporation
Income from an Active Business
Personal Services Business 1
Personal Services Business 2
Specified Investment Business
Carried on in Canada
How to Calculate the SBD
Specified Partnership Income 1
Specified Partnership Income 2
The SBD Limit
Associated Groups
Short and Multiple Taxation Years
Large Corporations 1
Large Corporations 2
Exercise - Intro
Exercise - Review
Association - Selected Considerations 1
Association - Selected Considerations 2
Association - Selected Considerations 3
Association - Selected Considerations 4
Association - Selected Considerations 5
Association - Selected Considerations 6
Association - Selected Considerations 7
Planning Tips 1
Planning Tips 2
Planning Tips 3
Planning Tips 4
Planning Tips 5
Planning Tips 6
Scenario - Introduction