Acquisitions of control carry complex and often unintended tax consequences. This module explains the key provisions surrounding deemed year-ends, loss streaming rules under section 111, and the impact on net capital losses, non-capital losses, and resource pools. Participants will learn to distinguish between actual and deemed acquisitions, avoid pitfalls in transactions, and strategically navigate the rules to preserve valuable tax attributes. This content is critical for CPAs involved in corporate transactions, mergers, and equity financing structures.
Acquisitions of control carry complex and often unintended tax consequences. This module explains the key provisions surrounding deemed year-ends, loss streaming rules under section 111, and the impact on net capital losses, non-capital losses, and resource pools. Participants will learn to distinguish between actual and deemed acquisitions, avoid pitfalls in transactions, and strategically navigate the rules to preserve valuable tax attributes. This content is critical for CPAs involved in corporate transactions, mergers, and equity financing structures.
Comprehensive, structured learning path
2 modules • 19 lessons • 3.2h total
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