Capital Gains Taxation and the Capital Gains Exemption

This webinar explains the taxation of capital gains earned by individuals, corporations, partnerships and trusts

CPD hours: 2.5

Saving tax with the capital gains exemption is also discussed. There are lots of examples to help explain these essential tax topics.

Recorded Dec. 31, 2024

This comprehensive webinar on the taxation of capital gains includes:

• Saving income tax with the capital gains reserve, TFSAs, RRSPs and the First Home Savings Account (FHSA)
• Saving tax with the principal residence exemption and the capital gains exemption
• Planning to ensure your shares are qualified small business corporation (QSBC) shares
• Important definitions such as capital property, disposition, adventure or concern in the nature of trade, personal use property and property flipper
• The taxation of foreign currency transactions, non-monetary transactions, gifts, and dispositions by non-residents (section 116 certificates)
• The tax on split income (TOSI) and the taxation of capital gains earned by CCPCs, partnerships and trusts