Corporate Tax - Investment Holding Companies (On-Demand - CPA PRO)
Overview
The legislation relating to the taxation of investment holding corporations has undergone a number of significant changes over the past several years. This course will review these and other changes using a number of examples and case studies, as well as examine the issues faced by many clients – should I maintain or wind up my investment corporation?
Access expires 180 days from purchase date |
Course Description
Applicable for
This course is intended for practitioners with private company clients who have accumulated, or expect to accumulate over time, significant corporate-owned non-operating (i.e. passive investment) assets.
The course is useful for sole-practitioners and internal accountants of private companies, including those who work for, or within, a family office.
Learning Objectives
- Apply the passive income rules to client situations
- Consider planning alternatives for the passive income rules
- Determine when to use the eligible and non-eligible RDTOH balances
- Analyze the implications for winding up or maintaining an investment holding corporation
- Know when to use an investment holding corporation in the new tax landscape
Content
- Advantages of an investment holding corporation – when to implement
- Integration, tax rates, and related issues
- Income splitting and estate freezes – possible with an investment holding corporation?
- The passive income rules
- High level overview of RDTOH – eligible and non-eligible pools and dividends
- Existing investment holding corporations – wind up or retain?
- Post-mortem planning – an overview of the issues that must be considered for any private company owner on death
Course Content Created: October 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- 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 - Investment Holding Companies (On-Demand - CPA PRO)
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
The legislation relating to the taxation of investment holding corporations has undergone a number of significant changes over the past several years. This course will review these and other changes using a number of examples and case studies, as well as examine the issues faced by many clients – should I maintain or wind up my investment corporation?
Access expires 180 days from purchase date |
Course Description
Applicable for
This course is intended for practitioners with private company clients who have accumulated, or expect to accumulate over time, significant corporate-owned non-operating (i.e. passive investment) assets.
The course is useful for sole-practitioners and internal accountants of private companies, including those who work for, or within, a family office.
Learning Objectives
- Apply the passive income rules to client situations
- Consider planning alternatives for the passive income rules
- Determine when to use the eligible and non-eligible RDTOH balances
- Analyze the implications for winding up or maintaining an investment holding corporation
- Know when to use an investment holding corporation in the new tax landscape
Content
- Advantages of an investment holding corporation – when to implement
- Integration, tax rates, and related issues
- Income splitting and estate freezes – possible with an investment holding corporation?
- The passive income rules
- High level overview of RDTOH – eligible and non-eligible pools and dividends
- Existing investment holding corporations – wind up or retain?
- Post-mortem planning – an overview of the issues that must be considered for any private company owner on death
Course Content Created: October 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.