Corporate Tax - Investment Income (On-Demand - CPA PRO)
Former Title: Corporate Tax - Investment Holding Companies
Overview
Participants will examine the federal income tax rules affecting investment holding companies, including passive income rules, refundable tax regimes, integration considerations, and the evolving tax landscape for corporations earning investment income. The session highlights planning opportunities and challenges, including when it is advantageous to maintain versus wind up an investment holding corporation and the implications of holding private company shares at death.
Access expires 180 days from purchase date |
Applicable for
- Practitioners advising private company clients with significant passive investment assets
- Sole practitioners providing tax planning services
- Internal accountants working within private corporations or family office environments
- Professionals seeking to understand strategic considerations for using or maintaining investment holding companies
Learning Objectives
By the end of this course, participants should be able to:
- Apply the passive income rules and assess their impact on associated corporations.
- Evaluate planning alternatives in response to passive income rules.
- Distribution planning: considering the interaction between GRIP, eligible RDTOH and non?eligible RDTOH balances.
- Review the impact of attribution rules and TOSI.
- Analyze the implications of maintaining or winding up an investment holding corporation.
- Identify situations where an investment holding company provides strategic tax advantages.
Content
Topics include:
- Advantages and disadvantages of using an investment holding corporation.
- Integration, tax rates, and the impact of passive investment income.
- Overview of refundable dividend tax on hand (RDTOH) and related planning.
- Income splitting considerations and the interaction with TOSI rules.
- Post-mortem planning considerations for private company owners.
- Strategic factors involved in winding up or retaining an existing investment holding corporation.
Course Content Created: October 2025
Course Content Updated: September 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
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
- 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 Income (On-Demand - CPA PRO)
Former Title: Corporate Tax - Investment Holding Companies
- 3
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
Participants will examine the federal income tax rules affecting investment holding companies, including passive income rules, refundable tax regimes, integration considerations, and the evolving tax landscape for corporations earning investment income. The session highlights planning opportunities and challenges, including when it is advantageous to maintain versus wind up an investment holding corporation and the implications of holding private company shares at death.
Access expires 180 days from purchase date |
Applicable for
- Practitioners advising private company clients with significant passive investment assets
- Sole practitioners providing tax planning services
- Internal accountants working within private corporations or family office environments
- Professionals seeking to understand strategic considerations for using or maintaining investment holding companies
Learning Objectives
By the end of this course, participants should be able to:
- Apply the passive income rules and assess their impact on associated corporations.
- Evaluate planning alternatives in response to passive income rules.
- Distribution planning: considering the interaction between GRIP, eligible RDTOH and non?eligible RDTOH balances.
- Review the impact of attribution rules and TOSI.
- Analyze the implications of maintaining or winding up an investment holding corporation.
- Identify situations where an investment holding company provides strategic tax advantages.
Content
Topics include:
- Advantages and disadvantages of using an investment holding corporation.
- Integration, tax rates, and the impact of passive investment income.
- Overview of refundable dividend tax on hand (RDTOH) and related planning.
- Income splitting considerations and the interaction with TOSI rules.
- Post-mortem planning considerations for private company owners.
- Strategic factors involved in winding up or retaining an existing investment holding corporation.
Course Content Created: October 2025
Course Content Updated: September 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
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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.
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.