Corporate Restructuring - Fundamentals (On-Demand - CPA PRO)
Overview
Your client’s business and personal situation is constantly changing. The existing business structure may no longer be suitable or ideal, and you are seeking tax-efficient alternatives. This full-day seminar highlights fundamental income tax considerations that arise in corporate reorganizations, including a discussion of related provisions and key pitfalls to avoid.
Access expires 180 days from purchase date |
Course Description
This course provides participants with a summary of the tools available to effect these transfers or mergers in a tax-efficient manner. This course also considers the traps and anti-avoidance rules to consider when entering such transactions. Extensive examples are used to highlight strategies and issues associated with the process of initiating a corporate reorganization.
Applicable for
- Practitioners or financial executives with limited experience in share/debt reorganizations, consolidations, wind-ups, amalgamations and the GAAR
- Professionals involved in corporate reorganizations
- Practitioners seeking an increased understanding of relevant Canadian income tax provisions
Learning Objectives
- Identify the differences between the various share-for-share and debt-for-share reorganization provisions, and the tax consequences of each
- Describe and apply the Canadian consequences of, and the differences between, a wind-up and an amalgamation
- Identify the anti-avoidance rules to consider when effecting a corporate reorganization
- Describe the mechanics, and the tax consequences, of a tax deferred divisive reorganization
Content
- Tax-deferred rollovers (other than Section 85)
- Wind-ups
- Amalgamations
- Share exchanges and reorganizations
- Anti-avoidance provisions
- Divisive reorganizations
Course Content Created: September 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Jennifer Reid, CPA, CGA, TEPAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Corporate Restructuring - Fundamentals (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
Your client’s business and personal situation is constantly changing. The existing business structure may no longer be suitable or ideal, and you are seeking tax-efficient alternatives. This full-day seminar highlights fundamental income tax considerations that arise in corporate reorganizations, including a discussion of related provisions and key pitfalls to avoid.
Access expires 180 days from purchase date |
Course Description
This course provides participants with a summary of the tools available to effect these transfers or mergers in a tax-efficient manner. This course also considers the traps and anti-avoidance rules to consider when entering such transactions. Extensive examples are used to highlight strategies and issues associated with the process of initiating a corporate reorganization.
Applicable for
- Practitioners or financial executives with limited experience in share/debt reorganizations, consolidations, wind-ups, amalgamations and the GAAR
- Professionals involved in corporate reorganizations
- Practitioners seeking an increased understanding of relevant Canadian income tax provisions
Learning Objectives
- Identify the differences between the various share-for-share and debt-for-share reorganization provisions, and the tax consequences of each
- Describe and apply the Canadian consequences of, and the differences between, a wind-up and an amalgamation
- Identify the anti-avoidance rules to consider when effecting a corporate reorganization
- Describe the mechanics, and the tax consequences, of a tax deferred divisive reorganization
Content
- Tax-deferred rollovers (other than Section 85)
- Wind-ups
- Amalgamations
- Share exchanges and reorganizations
- Anti-avoidance provisions
- Divisive reorganizations
Course Content Created: September 2025
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Jennifer Reid, CPA, CGA, TEPAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.