Explore the setup, conditions, advantages, and taxation aspects of mutual funds structured as a corporation, including investor benefits, financial conditions, and dividend strategies.
Discover the intricate details of how segregated funds are taxed in Canada, including the process of income allocation, tax treatment of guarantees, and the implications for death benefits.
Learn about the importance of understanding the basics of taxation for investment advisors in Canada. This chapter covers the types of investment income and their different tax treatments, along with strategies for optimizing after-tax returns.
Learn about the four types of income and how they are taxed under Canadian tax laws. Detailed insights on Employment Income, Business Income, Income from Property, and Capital Gains/Losses.
Understand how capital losses are calculated, the rules for worthless and superficial losses, and their implications in Canadian tax law.
Learn all about deferred annuities, their features, tax implications, and the benefits they provide to investors. Gain comprehensive insights into how these financial products fit into your broader investment strategy.
Understand the concept of discharging debts in the context of tax strategies involving spouses and non-arm’s length individuals. Learn the rules, strategies, and examples that demonstrate how this can be utilized for tax savings.
Comprehensive summary and key takeaways on Canadian taxation, including world and Canadian-source income, tax deferral plans, income splitting, and tax planning strategies.
Explore how fiscal policy influences the Canadian economy with insights into government spending, taxation, and key economic theories.
