Taxation Of Investment Products And Income

This workshop is aimed at anyone who wants to understand how investment products and vehicles are taxed. This workshop will cover how investment income and gains are taxed in various structures, such as Collective Investment Schemes, Exchange Traded Funds, REITs, Endowments, Sinking Funds, Second Hand Policies, Retirement Funds, Tax-Free Savings Accounts, Retail Bonds, Wrap Funds as well as direct asset ownership.

We will also look at how the income and capital gains of these vehicles are taxed when received by various entities who own them, such as individuals, companies, PBOs and trusts.

We will look at the regulatory architecture and definitions of each of these vehicles with examples showing the effect of tax on investment returns.

Workshop Outline:

• The various investment products available to investors
• How income is taxed within the product and exiting the product.
• How capital gains are taxed within the product and exiting the product.
• Practical examples how income and gains are taxed in different types of investors.

Outcomes Of The Workshop:
 

• Understand the types of investment vehicles such as endowments, REITs, TFSA and retirement funds.
• Know the legal rules and restrictions of each investment vehicle
• Distinguish between asset class and investment vehicle and advise suitability thereon
• Understand how income and capital gains are taxed within investment vehicles and on exit of the fund