Corporate Reorganizations 2025

The purpose of this course to review structures that facilitate access to the capital gains exemption with a particular emphasis on audit defense as there has been an increase in CRA audits in this area over the last couple of years.

The purpose of this course is to review the basic tests for the capital gains exemption and what audit documentation needs to be kept for CRA to safeguard the compliance of these tests. Further, a review of what is bad capital gains exemption structure vs a good capital gains structure shall be reviewed as well as ways to convert a bad structure to a good structure.

This course is ideal for:

Public practitioners- intermediate and advanced