Corporate Tax Planning - Deemed Dividends & Corporate Attribution (On-Demand - CPA PRO)
Overview
Participants will refresh and deepen their understanding of key corporate tax concepts and planning touchpoints for private corporations, with selective coverage of public-company considerations. Participants will analyze current rules, anti-avoidance provisions, and common reorganization and transaction scenarios through cases and practical examples.
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 concept of paid-up capital and why the calculation is important for tax planning;
- Describe provisions that cause unintended tax consequences depending on the paid up capital;
- Describe when intergenerational transfers can be applied;
- Apply the corporate attribution rules.
Content
Topics include:
- Paid-up capital
- Repurchase and Redemption of Shares
- 84(1) Deemed Dividends
- 84(4), (4.1) PUC reductions
- Section 84.1
- Intergenerational transfers
- Corporate attribution rules
- 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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 - Deemed Dividends & Corporate Attribution (On-Demand - CPA PRO)
- 1.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 2
- Credits
Overview
Participants will refresh and deepen their understanding of key corporate tax concepts and planning touchpoints for private corporations, with selective coverage of public-company considerations. Participants will analyze current rules, anti-avoidance provisions, and common reorganization and transaction scenarios through cases and practical examples.
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 concept of paid-up capital and why the calculation is important for tax planning;
- Describe provisions that cause unintended tax consequences depending on the paid up capital;
- Describe when intergenerational transfers can be applied;
- Apply the corporate attribution rules.
Content
Topics include:
- Paid-up capital
- Repurchase and Redemption of Shares
- 84(1) Deemed Dividends
- 84(4), (4.1) PUC reductions
- Section 84.1
- Intergenerational transfers
- Corporate attribution rules
- 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.