Corporate Tax Planning - Control and Association (On-Demand - CPA PRO)
Overview
This course provides a refresher on corporate tax fundamentals, focusing on an overview of key concepts such as the rules governing corporate control and relationships between entities. The course highlights important considerations related to associated and affiliated corporations and non-arm’s-length transactions, supporting a clearer understanding of their impact on tax outcomes and planning.
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 how to determine control of a corporation and apply the associated, affiliated and related party rules.
Content
Topics include:
- Control
- Associated / related corporations
- Related/associated/affiliated basic rules and concepts
- Tax planning to dis-associate
- General rules on non-arm’s length transactions
- Loss-denial rules
- Transfer to non-affiliates
- 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Richard Watson, CPAAbout 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 - Control and Association (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 fundamentals, focusing on an overview of key concepts such as the rules governing corporate control and relationships between entities. The course highlights important considerations related to associated and affiliated corporations and non-arm’s-length transactions, supporting a clearer understanding of their impact on tax outcomes and planning.
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 how to determine control of a corporation and apply the associated, affiliated and related party rules.
Content
Topics include:
- Control
- Associated / related corporations
- Related/associated/affiliated basic rules and concepts
- Tax planning to dis-associate
- General rules on non-arm’s length transactions
- Loss-denial rules
- Transfer to non-affiliates
- 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
Richard Watson, CPAAbout 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.