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Canadian Webinar: Intergenerational Transfers

Type: Webinar with NA CPE

22 November 2023 1:00 pm ET
22 November 2023 3:00 pm ET

1:00 – 3:00 pm ET

Untitled Document

2 hrs CPE/CPD in Taxes

Program Level: Intermediate  

Intergenerational Transfers         

The Federal Government announced it would be bringing legislative amendments to the ITA with regards to Bill C-208 section 84.1 Intergenerational Transfers to safeguard against unintended tax avoidance loopholes. These changes will be going into effect in 2024 and will be more restrictive and include additional requirements that must be met for the intergenerational share  transfers to be eligible for the rules introduced through Bill C-208. 

Topics Include:

Section 84.1 as originally enacted
Bill C-208 modifications to section 84.1
Budget 2023 legislative enactments to section 84.1
Quebec rules for intergenerational transfers
Planning opportunities until December 31, 2023 to select which regime to fall under  

Learning Objectives

  • Identifying gradual vs immediate options in the intergenerational rules
  • Comparing Quebec rules with federal rules
  • Comparing c208 rules with new rules
  • Planning opportunities for 2023

Speaker Bio

Manu Kakkar         
Kakkar CPA Professional Corporation

Manu has over 20 years of experience in taxation in both domestic and international, personal, and corporate taxation as well as expert witness reports and testimony.

He is an award winning and prolific tax writer. His Master of Taxation thesis on butterfly reorganizations won 2 awards and was published in the Canadian Tax Journal. Manu has published and presented over 450 tax articles and presentations across Canada since 2001. Manu is an authority in taxation as his name has been cited 41 times in the Income Tax Act.


Speaker Bio

Nadia Rusak         

Nadia Rusak is a lawyer with extensive experience in Canadian and international business law, tax planning, and tax dispute resolution. Having spent over 10 years advising and defending some of the most sophisticated public companies and institutional investors operating in Canada and internationally, Nadia Rusak now devotes her practice entirely to private clients, including entrepreneurial businesses, private investment funds, individuals, families, and charitable organizations as a partner of Cragmore, a boutique law firm specialized in complex tax planning and tax audits.

Nadia is a frequent speaker at the Canadian and international tax conferences, including CTF, APFF, IFA and ABA, and a lecturer of Corporate Taxation at McGill’s Faculty of Law.