Session starts in:
Registering multiple people? Volume discounts from 10% to 25% apply automatically at checkout.
105 minutes of teaching plus 15 minutes of live Q&A discussion.
The webinar recording will be available shortly following the live event.
Includes tax tables, worked examples, planning notes, technical references, and supporting resource materials.
A CPD certificate is available after successful quiz completion.
A family sold its business, left the proceeds in a holding company, and put a spouse and children on payroll at roughly $100,000 a year — real payroll, source deductions, T4s — for a calculated saving of about $150,000 over three years. When the deduction was denied, the family members were not reassessed and kept their employment income. The tax on the add-back landed in a corporation earning investment income, and that corporation no longer had the cash to pay it.
The facts are a spouse and children on a payroll. The reasoning underneath is about purpose, quantum, and how much weight an administrative answer can carry.
Whether an expense was incurred to earn income, and how much of it was reasonable, are tested separately and proved differently. That separation runs well beyond family payroll.
A negative test behaves differently from a benchmark. Once the standard reads as a floor rather than a target, advice shifts from finding a safe figure to supporting a defensible one.
CRA's 2024 position rests on conditions that can fail, and leaves common structures unaddressed. Reading what an administrative answer assumed — not only what it concluded — transfers to every file.
Tax Authority
FCPA, FCA, TEP
TAX STRATEGY & OPTIMIZATION
CPA, CA
Yes. Discounts range from 10% to 25% based on the number of people registered. The volume discount applies automatically at checkout as additional registrations are added.
You'll receive a confirmation email for your registration, along with a link to access the live session.
If you cannot attend live, the recording will be made available in your CTM account shortly after the session ends, so you can watch on demand.
Yes. The detailed slide deck and supporting materials will be posted shortly before the live session. When the recording is available, you'll be notified by email.
You will have access to the recording and course materials through your CTM account for one year. CTM members can access course materials while their membership is active.
Yes. A CPD certificate is available after successful quiz completion.
Yes. We will take questions during the live Q&A portion after the teaching session.
No. CTM members don't need to register for live sessions. We'll email you the link to join automatically. If you don't see it, check your spam folder or contact us.
Register for this session individually, or join CTM for access to this session and the full member library.
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