Corporate Tax - RDTOH, CDA and Other Tax Accounts (On-Demand - CPA PRO)
Overview
Participants will develop a practical framework for understanding and managing key notional tax accounts for private corporations, including GRIP, LRIP, ERDTOH, NERDTOH, and the CDA, and how they interact within Canada’s integration system. Participants will learn to plan across multiple accounts, anticipate ripple effects of transactions, and optimize annual distributions and elections.
Access expires 180 days from purchase date |
Course Description
Applicable for
- Professionals involved in tax planning for CCPCs and their shareholders.
- Practitioners who prepare or review returns and need to coordinate multiple corporate tax accounts.
Learning Objectives
By the end of this course, participants should be able to:
- Describe the purpose and key attributes of major corporate tax accounts (GRIP, LRIP, ERDTOH, NERDTOH, and CDA).
- Calculate or validate balances and movements for these accounts and determine related dividend designations and refunds.
- Develop an annual tax plan that coordinates multiple accounts, including the impact of loss carrybacks.
- Identify common tips, traps, and interactions where a change in one account affects others.
Content
Topics include:
- Integration basics and an account-by-account framework for planning.
- GRIP and LRIP: eligible vs. non-eligible dividend capacity, designations, penalties, and practical considerations.
- RDTOH (ERDTOH and NERDTOH): additions, Part IV interactions, dividend refund mechanics, timing, and connected-corporation issues.
- Capital Dividend Account (CDA): computation, elections, excessive elections, anti-avoidance touchpoints, and stop-loss considerations.
- Coordinating accounts in year-end plans and with loss carrybacks; scheduling and common elections.
- Mini-case style applications to reinforce multi-account planning.
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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. 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
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
- 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
Participants will develop a practical framework for understanding and managing key notional tax accounts for private corporations, including GRIP, LRIP, ERDTOH, NERDTOH, and the CDA, and how they interact within Canada’s integration system. Participants will learn to plan across multiple accounts, anticipate ripple effects of transactions, and optimize annual distributions and elections.
Access expires 180 days from purchase date |
Course Description
Applicable for
- Professionals involved in tax planning for CCPCs and their shareholders.
- Practitioners who prepare or review returns and need to coordinate multiple corporate tax accounts.
Learning Objectives
By the end of this course, participants should be able to:
- Describe the purpose and key attributes of major corporate tax accounts (GRIP, LRIP, ERDTOH, NERDTOH, and CDA).
- Calculate or validate balances and movements for these accounts and determine related dividend designations and refunds.
- Develop an annual tax plan that coordinates multiple accounts, including the impact of loss carrybacks.
- Identify common tips, traps, and interactions where a change in one account affects others.
Content
Topics include:
- Integration basics and an account-by-account framework for planning.
- GRIP and LRIP: eligible vs. non-eligible dividend capacity, designations, penalties, and practical considerations.
- RDTOH (ERDTOH and NERDTOH): additions, Part IV interactions, dividend refund mechanics, timing, and connected-corporation issues.
- Capital Dividend Account (CDA): computation, elections, excessive elections, anti-avoidance touchpoints, and stop-loss considerations.
- Coordinating accounts in year-end plans and with loss carrybacks; scheduling and common elections.
- Mini-case style applications to reinforce multi-account planning.
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. 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
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.