Corporate Tax Planning - Corporate Reorganizations (On-Demand - CPA PRO)
Overview
This course provides a refresher on corporate tax reorganization for private corporations. Participants will gain an overview of common reorganization provisions, including share exchanges, amalgamations, and windups, along with key concepts such as paid-up capital and anti-avoidance rules.
ADVISORY
This course was previously part of Corporate Tax – Review of Tax Planning, which has since been divided into standalone courses. This modularization approach allows members to choose only the content most relevant to their needs. Here are all the courses that were split from Corporate Tax - Review of Tax Planning. Please note that availability of offerings may vary throughout the year, and some courses are available only in On-Demand format.
For members who require the complete curriculum, the full Corporate Tax – Review of Tax Planning course remains available in On-Demand format.
Access expires 180 days from purchase date |
Applicable for
- Practitioners focused on private-company corporate tax who want a structured, practice-oriented review.
- Professionals seeking to refresh core planning concepts across reorganizations, transactions, and owner-manager matters.
Learning Objectives
By the end of this course, participants should be able to:
- Describe the purpose and application of common reorganization provisions including the use of section 86 reorganizations, amalgamations and windup of corporations
Content
Topics include:
- Reorganization provisions:
- Section 86 Reorganization of Capital
- Section 51 Convertible Properties
- Section 87 Amalgamations
- Subsection 88(1) Non-taxable Winding-up
- Subsection 88(2) Taxable Winding-up
- Section 85.1 Share-for-Share Exchanges
- Section 86.1 Foreign Spin-off
- Related testamentary planning tax planning touchpoints.
- NOTE: this course does not cover the preparation of corporate tax returns.
Course Content Created: August 2026
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Julie Swanson, CPA, CA, 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
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
- 1.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 2
- 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 Tax Planning - Corporate Reorganizations (On-Demand - CPA PRO)
- 1.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 2
- Credits
Overview
This course provides a refresher on corporate tax reorganization for private corporations. Participants will gain an overview of common reorganization provisions, including share exchanges, amalgamations, and windups, along with key concepts such as paid-up capital and anti-avoidance rules.
ADVISORY
This course was previously part of Corporate Tax – Review of Tax Planning, which has since been divided into standalone courses. This modularization approach allows members to choose only the content most relevant to their needs. Here are all the courses that were split from Corporate Tax - Review of Tax Planning. Please note that availability of offerings may vary throughout the year, and some courses are available only in On-Demand format.
For members who require the complete curriculum, the full Corporate Tax – Review of Tax Planning course remains available in On-Demand format.
Access expires 180 days from purchase date |
Applicable for
- Practitioners focused on private-company corporate tax who want a structured, practice-oriented review.
- Professionals seeking to refresh core planning concepts across reorganizations, transactions, and owner-manager matters.
Learning Objectives
By the end of this course, participants should be able to:
- Describe the purpose and application of common reorganization provisions including the use of section 86 reorganizations, amalgamations and windup of corporations
Content
Topics include:
- Reorganization provisions:
- Section 86 Reorganization of Capital
- Section 51 Convertible Properties
- Section 87 Amalgamations
- Subsection 88(1) Non-taxable Winding-up
- Subsection 88(2) Taxable Winding-up
- Section 85.1 Share-for-Share Exchanges
- Section 86.1 Foreign Spin-off
- Related testamentary planning tax planning touchpoints.
- NOTE: this course does not cover the preparation of corporate tax returns.
Course Content Created: August 2026
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
Julie Swanson, CPA, CA, 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
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
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.