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Courses/Accounting & Tax/Tax Planning & Compliance

Tax Deferral Strategies: Optimizing Income Recognition

Understanding key tax deferral provisions and strategic planning for optimal income recognition.

Created byAJAG Professional Developmentworkspace_premium
4.9
(489 reviews)
BeginnerUpdated Feb 18, 2025
Tax Deferral Strategies: Optimizing Income Recognition

What You'll Learn

check_circleDifferentiate between Sections 85, 86, and 51 for tax deferral.
check_circleApply Section 44.1 and 44(1) rules for share and property replacements.
check_circleEvaluate the benefits and limitations of the 88(1)(d) bump.
check_circleAssess when claiming the Small Business Deduction is most advantageous.

About This Course

This course will help to identify when it is opportune to utilize the deferral vehicles below.

Deferral vs immediate income recognition:

  • Section 85 vs 86 vs 51
  • Section 44.1 share replacement property rules
  • Section 44(1) land and building property rules
  • Small business deduction rules
  • 88(1)(d) bump

Specific topic areas will include:

  • 85 vs 86 vs 51
  • 44.1 vs 44(1)
  • To bump or not to bump?
  • Is the SBD worth to claim?

This course is ideal for: General practitioners

Your Instructor

AJAG Professional Development
AJAG Professional Development
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star8,682 reviews

AJAG Professional Development was founded in 2003 with a mission of making professional development easier and more cost-effective for Canadian accountants and other financial advisory professionals. Our comprehensive range of flexible and reasonably-priced courses, programs and seminars are delivered online and in classroom-style settings in the Greater Toronto Area (Toronto, Oakville and Markham). AJAG features a roster of highly-qualified instructors who deliver content that is pertinent, up-to-date and engaging.

Credit Information

Do these courses count toward my professional development requirements?

This portal is provided as a training and development resource for City of Markham employees. Every course is delivered by a qualified subject matter expert or learning organization, is quantifiable in hours, and is verifiable — you receive a documented certificate of completion for every course you finish, stored on LearnFormula indefinitely.

If you hold a professional designation (for example in engineering, accounting, human resources, or law), courses may be counted as professionally relevant, verifiable learning activities toward your continuing professional development. Individual practitioners are responsible for confirming that an activity meets the requirements of their professional body. For questions about the City of Markham's training and development policies, please speak with your people leader or Human Resources.

What Students Are Saying

4.9
Student's Choice
489 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.