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所在平台: Udemy |
课程主页: https://www.udemy.com/course/deceased-tax-payers-preparation-of-final-tax-return/
课程评论：没有评论
**课程名称：** 已故纳税人——最终税务申报表的准备 **课程概述：** 本课程旨在帮助学员深入了解加拿大个人死亡所产生的税务后果及特殊的申报要求。学完本课程后，学员将能够理解遗嘱的重要性，掌握个人死亡相关的税务影响，并识别可以节省大量税款的税务节税方案和策略。本课程尤其适合致力于扩展税务知识的加拿大注册会计师，以应对纳税人死亡后的税务申报工作。 **课程内容涵盖六个主要部分：** 1. **引言：** 介绍课程背景和目标。 2. **遗嘱的重要性：** 阐述遗嘱在税务规划和遗产处理中的关键作用。 3. **收入包含和特殊选举：** 探讨死亡时需要包含在最终申报表中的收入项目以及可进行的特殊税务选举。 4. **资本财产在最终已故申报表中的处理：** 详解资本性资产在已故纳税人最终税表中的税务处理方式。 5. **其他财产在最终已故申报表中的处理：** 讲解除资本财产外的其他类型财产的税务处理。 6. **可抵扣项目：** 介绍在准备最终已故申报表时可利用的各项税收抵扣。 **课程目标：** * 能够为加拿大已故纳税人准备最终税务申报表。 * 能够识别并理解遗嘱在税务规划中的重要性。 **目标学员：** * 加拿大注册会计师，希望扩展在已故纳税人税务方面的知识。 * 任何对个人死亡税务问题感兴趣的财务专业人士。 **讲师介绍：** 讲师是安大略省的服务客户的税务专家，在为家族企业、企业家和大型企业提供公司和个人税务规划策略方面经验丰富。其专业领域包括： * 为特定交易的结构化提供建议，以确保税务最小化。 * 遗产规划。 * 实施债权人防护策略。 讲师拥有多元化的业主经营型企业客户群，并与需要税务规划策略协助的专业会计师合作。
The death of an individual in Canada gives rise to numerous tax consequences and special filing requirements. Once this course is completed, students will be able to understand the importance of having a Will, understand the tax implications of the death of an individual, identify the tax-saving solutions and strategies that can be implemented to save substantial amounts of tax. If you are a tax advisor then this course will provide you with valuable knowledge in your education.The course is split up in 6 sections which include:An introduction The Importance of a WillIncome Inclusions and Special ElectionsCapital Property and how it is treated on the Final Deceased ReturnOther Property and how it is treated on the Final Deceased ReturnDeductions available By the end of the course you will be able to prepare the final deceased return for a Canadian tax payer and be able to identify the importance of a Will. This course is targeted to Canadian accountants who are looking to expand their tax knowledge in relation to the death of a taxpayer. About the Instructor: I am a tax specialist that services clients all over Ontario. I have experience providing both corporate and personal tax planning strategies for family owned businesses, entrepreneurs and large corporations.Some of my specializations include:o Providing advice on how to structure certain transactions to ensure tax minimization; o Estate planning; o Implementing creditor proofing strategies. I have a diverse client base of owner-managed businesses and also work with professional accountants who need assistance with tax planning strategies.
