Taxation of Corporations - Tax Staff Essentials (On-Demand - BLI/AICPA)
Overview
The ins and outs, pros and cons, and dos and don’ts of corporate taxation.
Access expires 180 days from purchase date |
Course Description
- income tax accounting
- tax return positions
- disclosures
S corporation taxation is popular among small businesses. Learners explore the following topics:
- S corporation stock
- election of S corporation status
- S corporation formation
Case studies provide real-world examples covering:
- corporation formation
- charitable contributions
Materials cover developments in corporation taxation, including:
- corporate alternative minimum tax (AMT)
- capitalization and amortization of research and experimentation expenditures
Applicable for
Learning Objectives
- analyze the tax-saving opportunities and requirements with respect to Section 1244 stock
- identify the allowable accounting methods for corporations
- determine the corporate net operating loss deduction
- recognize various business tax credits available to corporations
- identify the features of a parent-subsidiary or brother-sister group of corporations
- identify issues related to intragroup transactions
Content
- formation of corporations
- Section 1244 stock
- accounting methods
- income: dividends, interest, rentals, capital gains
- bad debts, rent, taxes, interest, charitable contributions and casualty losses
- prohibited payments, lobbying, travel and entertainment
- net operating losses
- Schedules M-1 and M-3
- tax credits
Course Content Created: April 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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.About This Product
On-Demand Courses by BLI/AICPA. Business Learning Institute (BLI) Powered by AICPA & CIMA is a center facilitating the development and sharing of competencies and strategic knowledge required for leadership in today’s rapidly-changing business environment. While BLI is equipped to serve all business sectors, it was originally founded to meet the needs of accounting and finance professionals. BLI provides the training and skills needed to help you advance professionally and innovate thoughtfully. BLI offers both synchronous (live) and asynchronous (on-demand) seminars on a wide range of topics, with a focus on leadership, technology, communication, and personal and career development.
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
- 10.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 9
- 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.
Taxation of Corporations - Tax Staff Essentials (On-Demand - BLI/AICPA)
- 10.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 9
- Credits
Overview
The ins and outs, pros and cons, and dos and don’ts of corporate taxation.
Access expires 180 days from purchase date |
Course Description
- income tax accounting
- tax return positions
- disclosures
S corporation taxation is popular among small businesses. Learners explore the following topics:
- S corporation stock
- election of S corporation status
- S corporation formation
Case studies provide real-world examples covering:
- corporation formation
- charitable contributions
Materials cover developments in corporation taxation, including:
- corporate alternative minimum tax (AMT)
- capitalization and amortization of research and experimentation expenditures
Applicable for
Learning Objectives
- analyze the tax-saving opportunities and requirements with respect to Section 1244 stock
- identify the allowable accounting methods for corporations
- determine the corporate net operating loss deduction
- recognize various business tax credits available to corporations
- identify the features of a parent-subsidiary or brother-sister group of corporations
- identify issues related to intragroup transactions
Content
- formation of corporations
- Section 1244 stock
- accounting methods
- income: dividends, interest, rentals, capital gains
- bad debts, rent, taxes, interest, charitable contributions and casualty losses
- prohibited payments, lobbying, travel and entertainment
- net operating losses
- Schedules M-1 and M-3
- tax credits
Course Content Created: April 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.About This Product
On-Demand Courses by BLI/AICPA. Business Learning Institute (BLI) Powered by AICPA & CIMA is a center facilitating the development and sharing of competencies and strategic knowledge required for leadership in today’s rapidly-changing business environment. While BLI is equipped to serve all business sectors, it was originally founded to meet the needs of accounting and finance professionals. BLI provides the training and skills needed to help you advance professionally and innovate thoughtfully. BLI offers both synchronous (live) and asynchronous (on-demand) seminars on a wide range of topics, with a focus on leadership, technology, communication, and personal and career development.
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.