March 15, 2011


Huntsville and Birmingham, AL, United States of America

Event participants:

Claude E. Jodoin

I.    Corporate Taxation in Canada

• Applicable Income Tax Rates
• Applicable Sales Tax Rates
• Withholding Tax
• Recent changes and opportunities
  • Changes to Domestic Rules: Disposition of TCP

II.     Choice of Entity

III.    Review of SR&ED

• Review of SR&ED Incentives:
  • Federal Tax Incentives
  • Québec Tax Incentives
  • Ontario Tax Incentives
  • Alberta Tax Incentives
  • British Columbia Tax Incentives
• General and Eligibility Requirements

IV.     Structuring Ideas and Issues

• Structures for SR&ED:
  • USCo carries out SR&ED Directly
  • USCo contracts with Canadian Subsidiary
  • USCo contracts with a CCPC
• Acquisition Structures:
  • Exchangeable Share Structure