Corporate Tax - Review of Tax Planning (On-Demand - CPA PRO)
Overview
This two-day course in corporate tax is designed for those who desire to update and refresh their knowledge in both technical and the review of concepts in tax planning, not specific strategies or commoditized “tax plans” for corporations. Although corporate taxation of both public and private corporations is reviewed, the primary focus is on the taxation of private companies.
Access expires 180 days from purchase date |
Course Description
This course not only provides a review of issues relating to corporate taxpayers but also expands your knowledge about recent changes. Participants working with these taxpayers require an understanding of corporate tax legislation and its proper application.
Applicable for
Learning Objectives
- Evaluate the residency of a corporation and its liability for taxes in Canada
- Calculate corporate taxes payable
- Describe the various corporate reorganization provisions
- Assist clients with various tax planning issues including but not limited to, remuneration planning, estate planning, and purchase and sale of business
Content
- The Income Tax Act (ITA) as it relates to corporations
- Determination of residency
- Calculation of corporate taxes
- Common definitions under the ITA that impact a corporate taxpayer, including related parties, affiliated parties, and associated corporations
- Various sources of income, including active business income, investment income, specified investment business income, and personal service business income
- Uncommon income items and deductions
- Commonly used corporate reorganization provisions: the use of the Section 85 rollover; Section 86 capital reorganization; Section 87 amalgamation; Section 88 wind-up
- Section 84.1 and Section 55(2) anti-avoidance provisions
- Corporate attribution
- Loss utilization
- Owner/manager remuneration planning
- Estate planning
- Issues for buy-sell agreements as well as the purchase and sale of business
- Acquisition of control
- Debt forgiveness
Please note, that this course does not cover the preparation of corporate tax returns.
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Julie Swanson, CPA, CA, 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
- 14
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 20
- 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 - Review of Tax Planning (On-Demand - CPA PRO)
- 14
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 20
- Credits
Overview
This two-day course in corporate tax is designed for those who desire to update and refresh their knowledge in both technical and the review of concepts in tax planning, not specific strategies or commoditized “tax plans” for corporations. Although corporate taxation of both public and private corporations is reviewed, the primary focus is on the taxation of private companies.
Access expires 180 days from purchase date |
Course Description
This course not only provides a review of issues relating to corporate taxpayers but also expands your knowledge about recent changes. Participants working with these taxpayers require an understanding of corporate tax legislation and its proper application.
Applicable for
Learning Objectives
- Evaluate the residency of a corporation and its liability for taxes in Canada
- Calculate corporate taxes payable
- Describe the various corporate reorganization provisions
- Assist clients with various tax planning issues including but not limited to, remuneration planning, estate planning, and purchase and sale of business
Content
- The Income Tax Act (ITA) as it relates to corporations
- Determination of residency
- Calculation of corporate taxes
- Common definitions under the ITA that impact a corporate taxpayer, including related parties, affiliated parties, and associated corporations
- Various sources of income, including active business income, investment income, specified investment business income, and personal service business income
- Uncommon income items and deductions
- Commonly used corporate reorganization provisions: the use of the Section 85 rollover; Section 86 capital reorganization; Section 87 amalgamation; Section 88 wind-up
- Section 84.1 and Section 55(2) anti-avoidance provisions
- Corporate attribution
- Loss utilization
- Owner/manager remuneration planning
- Estate planning
- Issues for buy-sell agreements as well as the purchase and sale of business
- Acquisition of control
- Debt forgiveness
Please note, that this course does not cover the preparation of corporate tax returns.
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
Julie Swanson, CPA, CA, 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.