Corporate Tax - Update 2026 (Live Webinar)
Former Title: Previously part of Income Tax - Update
Overview
Participants will receive an up-to-date overview of key corporate tax developments from the past year, including rate changes, enacted legislative changes, proposed legislation, emerging tax developments (e.g., draft legislation and budget measures), CRA interpretations, administrative guidance, and recent case law affecting private corporations.
|
Income Tax - Update, formerly a one-day course, has now been split into two separate courses. Corporate Tax - Update will cover legislation arising from Federal Budget 2025, and Personal Tax - Update will cover updates from Federal Budget Fall 2026.
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Course Description
Advisory: Due to the nature of this course and the wide range of topics covered, none of the topics are covered with in-depth material. The intent is to provide knowledge and awareness of the recent tax changes. One or more of the topics may be covered in more detail in other available courses.
Applicable for
- Practitioners and finance professionals who work with owner-managed and privately held corporations.
Learning Objectives
- Interpret current federal and provincial corporate tax rate changes and understand their impact on planning for Canadian-controlled private corporations (CCPCs).
- Apply recent legislative amendments, CRA technical interpretations, and administrative positions that influence corporate income, deductions, and tax attributes.
- Recognize the implications of recent court decisions affecting corporate taxation, including areas such as intergenerational transfers, shareholder transactions, and anti-avoidance frameworks.
- Explain updates related to integration, dividends, passive income, income splitting, and the small business deduction.
- Identify areas requiring deeper research or specialist support when advising corporate clients or preparing filings.
- Identify evolving corporate compliance and reporting requirements, including international filings and CRA administrative processes.
Content
- Corporate rates and integration: current federal and provincial corporate tax rates, updates to integration concepts, impacts on dividend planning.
- Legislative updates affecting corporations: changes related to business income, deductions, passive investment income, small business deduction rules, and anti-avoidance provisions.
- CRA interpretations & administrative matters: updates affecting corporate compliance, filing obligations, deductions, and application of various corporate tax rules.
- Capital and shareholder transactions: key updates on capital gains, corporate reorganizations, safe income, intergenerational business transfer rules, and related CRA guidance.
- Partnerships, charities & NPO matters impacting corporations: selected changes relevant to organizations interacting with or operating within corporate groups.
- International tax considerations: highlight of any relevant cross-border updates and corporate-level impacts.
- Budget-driven changes: important measures affecting corporations introduced through the latest federal and provincial/territorial budgets.
- Corporate compliance and filing obligations, including CRA administrative practices and e services.
Course Dates & Registration
Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
- 5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 7
- 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 - Update 2026 (Live Webinar)
Former Title: Previously part of Income Tax - Update
- 5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 7
- Credits
Overview
Participants will receive an up-to-date overview of key corporate tax developments from the past year, including rate changes, enacted legislative changes, proposed legislation, emerging tax developments (e.g., draft legislation and budget measures), CRA interpretations, administrative guidance, and recent case law affecting private corporations.
|
Income Tax - Update, formerly a one-day course, has now been split into two separate courses. Corporate Tax - Update will cover legislation arising from Federal Budget 2025, and Personal Tax - Update will cover updates from Federal Budget Fall 2026.
|
Course Description
Advisory: Due to the nature of this course and the wide range of topics covered, none of the topics are covered with in-depth material. The intent is to provide knowledge and awareness of the recent tax changes. One or more of the topics may be covered in more detail in other available courses.
Applicable for
- Practitioners and finance professionals who work with owner-managed and privately held corporations.
Learning Objectives
- Interpret current federal and provincial corporate tax rate changes and understand their impact on planning for Canadian-controlled private corporations (CCPCs).
- Apply recent legislative amendments, CRA technical interpretations, and administrative positions that influence corporate income, deductions, and tax attributes.
- Recognize the implications of recent court decisions affecting corporate taxation, including areas such as intergenerational transfers, shareholder transactions, and anti-avoidance frameworks.
- Explain updates related to integration, dividends, passive income, income splitting, and the small business deduction.
- Identify areas requiring deeper research or specialist support when advising corporate clients or preparing filings.
- Identify evolving corporate compliance and reporting requirements, including international filings and CRA administrative processes.
Content
- Corporate rates and integration: current federal and provincial corporate tax rates, updates to integration concepts, impacts on dividend planning.
- Legislative updates affecting corporations: changes related to business income, deductions, passive investment income, small business deduction rules, and anti-avoidance provisions.
- CRA interpretations & administrative matters: updates affecting corporate compliance, filing obligations, deductions, and application of various corporate tax rules.
- Capital and shareholder transactions: key updates on capital gains, corporate reorganizations, safe income, intergenerational business transfer rules, and related CRA guidance.
- Partnerships, charities & NPO matters impacting corporations: selected changes relevant to organizations interacting with or operating within corporate groups.
- International tax considerations: highlight of any relevant cross-border updates and corporate-level impacts.
- Budget-driven changes: important measures affecting corporations introduced through the latest federal and provincial/territorial budgets.
- Corporate compliance and filing obligations, including CRA administrative practices and e services.
Course Dates & Registration
Improving Your Virtual Learning Experience
Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns.
In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.
Live Webinar FAQs can be found here.
Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.
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.
Jennifer Reid, CPA, CGA, TEP is a Partner in People Advisory Services Tax at EY in Calgary. Jennifer specializes in assisting private clients with international tax and estate planning issues such as immigration and emigration, dual citizenship considerations, foreign inheritance and foreign investment and asset ownership. Jennifer also assists in designing meaningful executive compensation plans where cross border considerations are front of mind. Jennifer has practiced tax services in Calgary for over 16 years, with a focus on private companies and their owners, as well as trusts and estates. She has experience assisting clients in planning their estate, including considerations such as insurance, trust and probate planning, cross-border planning as well as in transitioning businesses to the next generation or new owners in a tax-efficient manner. Jennifer’s previous experience in Big Four and boutique tax groups, as well as unique experience gained in leading a wealth planning group at a financial institution, allows her to take a holistic approach to tax planning for entrepreneurial and high net worth clients.
Kenneth Keung is a Canadian tax advisor, educator, and contributor to tax policy with over 25 years of experience. He currently focuses on tax education, thought leadership, and professional practice development. He designs technical training programs and contributes to tax policy discussions through professional committees and submissions to the Department of Finance and the Canada Revenue Agency. Kenneth serves as Vice-Chair of the CPA Canada–CBA Joint Committee on Taxation, Chair of the STEP Canada Tax Technical Committee, and a member of the editorial board of the Federated Press International Tax Planning journal. He is an award-winning author and speaker and recipient of the global STEP Founder’s Award for Outstanding Achievement.