Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This certificate is designed for tax practitioners, bookkeepers, owner-managers, and accounting professionals who want to develop practical knowledge of Canadian corporate tax compliance and the preparation of T2 corporate income tax returns. Participants will explore corporate tax foundations, corporate relationships, the Small Business Deduction and SBD grind, Personal Services Business and Specified Corporate Income rules, Part I and Part IV tax, RDTOH, shareholder transactions, TOSI, PUC, ACB, corporate losses, capital gains, CCA, replacement property rules, and current corporate tax developments. The program emphasizes practical application, including the preparation of a comprehensive corporate income tax return using tax software that is ready for filing with the CRA.
Speak to an Advisor
To speak to an advisor, please book here.
Schedule
| Date & Time | Module | Topics |
|---|---|---|
| February 4, 2027 9:00 am - 12:00 pm |
|
|
| On-Demand (3 Hrs) |
Module 2 (Self Paced) |
|
| February 11, 2027 9:00 am - 1:00 pm |
|
|
Live Instruction: 7 Hours
Asynchronous Learning: 3 Hours
Key Takeaways
- Build a practical understanding of the key concepts and technical issues involved in preparing a Canadian T2 corporate income tax return.
- Explain corporate tax filing requirements, corporate residency, tax rates, the Small Business Deduction, the SBD grind, and the PSB and specified corporate income rules.
- Develop an understanding of corporate relationships, Part I and Part IV tax, and Refundable Dividend Tax on Hand, including ERDTOH and NERDTOH.
- Provide practical guidance on shareholder compensation, shareholder transactions, shareholder loans, taxable benefits, CDA dividends, and applicable penalty taxes.
- Explain the TOSI rules, including the excluded shares, excluded business, and reasonable return exclusions.
- Develop practical knowledge of PUC, ACB, and the calculation and utilization of corporate losses.
- Explain the tax treatment of capital gains and losses, capital gains reserves, depreciable property, CCA, recapture, terminal losses, and replacement property rules.
- Provide practical, software-based experience in preparing a comprehensive corporate income tax return, including the computation of Part I tax, Part IV tax, and the dividend refund.
- Help members identify current corporate tax developments and compliance issues relevant to the 2027 compliance season.
Earn A Digital Badge
Our new collection of digital badges can be earned through the completion of any of our certificate programs offered in our professional development catalogue. Collect these digital badges to add to your website, social profiles, email signature and more. These badges are an easy way to visually communicate your skills and accomplishments to your peers and network. Digital badges will be awarded based on course completion requirements.
Who Will Benefit
This certificate will benefit professionals who prepare corporate tax returns or support Canadian private corporations with corporate tax compliance, including:
- Tax practitioners and corporate tax professionals
- Accountants and public practitioners preparing T2 corporate income tax returns
- Bookkeepers and accounting professionals supporting incorporated businesses
- Owner-managers who want a better understanding of their corporation's tax compliance obligations
- Professionals responsible for shareholder transactions, corporate tax reporting, and related compliance
- Accountants looking to strengthen their practical knowledge of Canadian corporate taxation and T2 preparation
Need Approval to Attend
Attendance Requirements
To earn your CPD hours you must attend all live sessions. We understand that sometimes unplanned absences happen. Please reach out to our Operations Team if you're unable to attend a session as scheduled. To earn a Digital Badge, you must meet the attendance requirements outlined above.
How to Access the Course
This is an instructor led virtual certificate program. To ensure a smooth experience, we recommend logging in five minutes before the scheduled start time of each session.
To help you prepare, please check Blackboard at least two business days before your course starts for the Zoom link, schedule, and materials.
You can find information on registration, cancellation, withdrawal and all other CPA Ontario PD policies here.
Speaker(s)
Haroon Khan is an experienced tax professional, having served over 14 years at the world’s leading accounting firms, including the Big 4, as Senior Tax Manager and Tax Partner. Haroon obtained his BBA degree from U of T before qualifying as a CPA, CA in Canada and as a U.S. CPA. He has also completed all three parts of CPA Canada’s In-Depth Tax Program. Haroon is a passionate instructor. He develops and trains fellow tax professionals as an instructor with various CPA Canada educational programs, including Professional Development seminars, Professional Education, and In-Depth Tax Programs. He is also a lecturer at the Schulich School of Business, where he has taught both MBA and BBA students.