Partial Income Exemption and Substance Requirements

Partial Income Exemption and Substance Requirements

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Course curriculum

1. Intro
2. Course Agenda
1. Income Eligible for the Partial Income Exemption (PIE)
1. Implications of Partial Income Exemption
2. Case Study 1 - implications of Partial Income Exemption
3. Case Study 2 - implications of Partial Income Exemption - Question
4. Case Study 2 - implications of Partial Income Exemption - Answer
1. Foreign Source Dividend and Partial Income Exemption
2. Case Study 3 - Foreign Source Dividend and Partial Income Exemption - Question
3. Case Study 3 - Foreign Source Dividend and Partial Income Exemption - Answer
1. Interest Income and Partial Income Exemption
2. Case Study 4 - Interest Income and Partial Income Exemption - Question
3. Case Study 4 - Interest Income and Partial Income Exemption - Answer
1. Permanent Establishment and Partial Income Exemption
2. Case Study 5 - Permanent Establishment and Partial Income Exemption - Question
3. Case Study 5 - Permanent Establishment and Partial Income Exemption - Answer
1. Legislation analysis on Partial Income Exemption
1. Substance conditions to benefit from Partial Income Exemption under ITA
1. Core Income Generating Activities
1. Income Tax Regulations - Reg 23 D
1. Outsourced Activities
1. Statement of Practice - MRA
1. Weighted Average Method to determine substance conditions
2. Outro

About this course

Free
24 lessons
3 hours of video content

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