This course provides a refresher on corporate tax fundamentals and concepts related to income measurement, the calculation of taxes payable, and the treatment of more complex income and deduction items.

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. 

• 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.

• Understand the more complicated types of income and deductions that are allowable for corporate tax payers 
• Calculate corporate taxes payable and understand when special tax rates may apply to income earned in corporations. 

• Income measurement and deductions 
• Key limitations 
• Capital Cost Allowance and immediate expensing 
• Inducements 
• Interest and Financing Costs 
• Capital Cost Allowance 
• Terminal Losses 
• Designated Immediate Expensing of Property 
• Surrender/Seizure of Property 
• Debt forgiveness 
• Business Income 
• Personal Services Business 
• Specified investment business, corporate income, partnership income 
• Small Business Deduction Reductions 
• Components of and tax on Investment Income 

NOTE: This course does not cover the preparation of corporate tax returns. 

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.