This module equips CPA professionals with an in-depth understanding of the QSBC rules, focusing on how to maintain eligibility and strategically position clients to benefit from the LCGE. It covers CCPC status, the 24-month holding period, the “substantially all” active business asset test, and purification techniques for companies with passive assets. Tax advisors will learn how to recognize ...
This module equips CPA professionals with an in-depth understanding of the QSBC rules, focusing on how to maintain eligibility and strategically position clients to benefit from the LCGE. It covers CCPC status, the 24-month holding period, the “substantially all” active business asset test, and purification techniques for companies with passive assets. Tax advisors will learn how to recognize red flags that may jeopardize QSBC status, apply effective tax planning to restructure businesses in advance of a sale, and navigate GAAR and anti-avoidance provisions. Real-world case studies ensure participants can confidently guide clients through share sales and estate freezes with tax efficiency.
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