Gain a comprehensive understanding of Canadian trust and corporate taxation through this practical, end-to-end learning bundle designed for CPAs, tax professionals, accountants, financial advisors, estate planners, and business advisors. Combining foundational concepts, advanced planning strategies, and the latest legislative developments, this bundle equips participants with the knowledge and confidence to navigate complex tax situations, manage compliance obligations, and identify valuable planning opportunities for clients and organizations. Participants will explore the complete lifecycle of corporate and trust taxation, including corporate tax fundamentals, shareholder planning, trust reporting requirements, advanced family trust strategies, and complex corporate winding-up transactions. The program incorporates real-world examples, CRA-compliant procedures, legislative analysis, and practical case studies to bridge the gap between technical tax theory and day-to-day professional practice .

Courses Include:

• Canadian Corporate Tax in Practice
  Build a strong foundation in Canadian corporate taxation, including CCPC rules, corporate tax rates, Part I and Part IV taxes, RDTOH, dividend refunds, shareholder compensation planning, shareholder loans, Paid-Up Capital (PUC), Adjusted Cost Base (ACB), and business loss utilization. Participants will gain practical experience applying corporate tax principles to owner-managed businesses and corporate tax compliance scenarios.
   
• Corporate Tax: Shutting Down the Corporation
  Learn the key tax considerations involved in dissolutions, wind-ups, and amalgamations of private corporations. This course focuses on taxable and tax-deferred transactions, shareholder implications, debt forgiveness issues, loss utilization, winding-up dividends, clearance certificates, and other critical planning opportunities and tax traps that arise when corporations are reorganized or terminated.
   
• Canadian Trust Reporting: Taxation, Compliance & Planning
  Develop practical skills for preparing and filing T3 Trust Returns and related schedules while understanding the legal, tax, and administrative framework governing Canadian trusts. Participants will learn trust income allocation rules, beneficiary reporting, beneficial ownership disclosures, graduated rate estates, post-mortem planning opportunities, and compliance requirements using CRA forms and real-world examples.
   
• Changes to Trust Reporting Rules: Bill C-32, Bill C-15 & Beyond
  Stay current with Canada's evolving trust reporting legislation. This course provides a detailed examination of enhanced trust reporting requirements, deemed trust rules, schedule 15 reporting obligations, beneficial ownership disclosures, filing exemptions, penalty provisions, and the major legislative changes introduced through Bills C-32 and C-15. Participants will gain practical guidance for navigating complex reporting obligations under the newest trust transparency framework.
   
• Taxation of Domestic Trusts: Advanced
  Move beyond compliance into advanced trust planning and advisory services. Explore family trusts, estate and succession planning, tax on split income (TOSI), attribution rules, testamentary trusts, spousal trusts, alternative minimum tax considerations, post-mortem planning, audit risk management, and the 21-year deemed disposition rule. This course helps professionals identify planning opportunities while avoiding common trust-related tax traps.

Unlock learning anytime, anywhere with the Blackboard Learn app

Seamlessly access your on demand courses, assignments, and get PD hours on the go. Learn how to download now and elevate your education experience with the convenience of mobile learning.

Upon completion of this bundle, learners will gain:

• Navigate the Canadian corporate and trust taxation systems with confidence.
• Prepare and review T2 corporate tax and T3 trust filings more effectively.
• Understand shareholder compensation, dividend planning, PUC, ACB, and shareholder loan rules.
• Identify tax-efficient strategies for owner-managed businesses and family enterprises.
• Apply advanced trust taxation principles, including income allocations, attribution rules, and post-mortem planning techniques.
• Comply with enhanced trust reporting and beneficial ownership disclosure requirements under current legislation.
• Analyze corporate wind-ups, amalgamations, and reorganizations while managing associated tax risks.
• Recognize planning opportunities and compliance pitfalls related to trusts, corporations, estates, and family wealth structures.
• Advise clients on trust and corporate tax matters using practical, real-world scenarios and CRA guidance.
• Manage audit exposure, penalties, and compliance risks in increasingly complex tax environments.