Description
This course covers tax planning strategies for distributions from a corporation to its shareholders.
Topics covered include:
- What is a taxable dividend?
- How is the shareholder’s tax liability computed when receiving a taxable dividend?
- What is a property dividend?
- What tax impact do property dividends have on the corporation? The shareholder?
- What is a “constructive” dividend?
- What tax impact do constructive dividends have on the corporation? The shareholder?
- What Tax Planning opportunities are available when making a corporate distribution?
