Corporate Tax - RDTOH, CDA and Other Tax Accounts (On-Demand - CPA PRO)
Overview
Tax planners are confronted with a multitude of tax accounts that need to be considered in conjunction with each other This seminar provides a detailed review of the key tax accounts for CCPCs and examines tax planning processes in the case of multiple tax accounts.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- Describe the key attributes that need to be considered for the various notional tax pools
- Explain how to calculate the balance for GRIP, ERDTOH, NERDTOH, and CDA
- Develop an annual tax plan that makes use of the notional tax pools
- Describe how transactions that impact one pool might impact other pools
Content
- Basic considerations for all tax accounts
- GRIP, LRIP, ERDTOH, NERDTOH and CDA – how to calculate and the impact each has on tax planning and transactions
- Loss carrybacks and the impact on each account
- Tax integration and planning considerations
- Practical overview in the completion of tax schedules and elections
Course Content Created: August 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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 - RDTOH, CDA and Other Tax Accounts (On-Demand - CPA PRO)
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
Tax planners are confronted with a multitude of tax accounts that need to be considered in conjunction with each other This seminar provides a detailed review of the key tax accounts for CCPCs and examines tax planning processes in the case of multiple tax accounts.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- Describe the key attributes that need to be considered for the various notional tax pools
- Explain how to calculate the balance for GRIP, ERDTOH, NERDTOH, and CDA
- Develop an annual tax plan that makes use of the notional tax pools
- Describe how transactions that impact one pool might impact other pools
Content
- Basic considerations for all tax accounts
- GRIP, LRIP, ERDTOH, NERDTOH and CDA – how to calculate and the impact each has on tax planning and transactions
- Loss carrybacks and the impact on each account
- Tax integration and planning considerations
- Practical overview in the completion of tax schedules and elections
Course Content Created: August 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.