Enhance your expertise in corporate taxation and reorganization strategies with this comprehensive bundle designed for CPAs, tax practitioners, and finance professionals, this bundle provides practical insights into key areas of private corporation taxation throughout the corporate lifecycle. Participants will explore important corporate tax accounts, understand the complexities of the Small Business Deduction (SBD) and associated corporations, learn strategies for tax-efficient corporate windups, and gain a strong foundation in tax-deferred transfers under Section 85 of the Income Tax Act. By combining technical tax knowledge with practical planning considerations, this bundle helps participants navigate common challenges in corporate tax compliance, planning, and restructuring while identifying opportunities to optimize tax outcomes for private corporations and their shareholders.

Courses Include:

• Corporate Tax: RDTOH, CDA and Other Tax Accounts
  This course examines key corporate tax accounts commonly encountered in private corporations, including the Refundable Dividend Tax on Hand (RDTOH) account, Capital Dividend Account (CDA), and other tax pools and balances. Participants will learn how these accounts are calculated, maintained, and utilized in tax planning to maximize tax efficiency and support informed shareholder distribution decisions.
   
• Corporate Tax: SBD and Private Corporate Groups
  Learn how income is identified, categorized, and measured under the Income Tax Act. This course explores the structure of Canadian tax legislation, the relationship between accounting income and taxable income, and the treatment of different forms of business income. Participants will gain practical insight into common inclusions, deductions, statutory limitations, and the reconciliation process from accounting profit to taxable income..
   
• Corporate Restructuring: Section 85 Transfer of Property
  Section 85 rollovers are a key corporate restructuring tool that allows eligible property to be transferred to a corporation on a tax-deferred basis. This course provides an overview of Section 85 transactions, including eligibility requirements, elected amounts, planning opportunities, and common pitfalls. Participants will gain practical knowledge of how Section 85 transfers can support business reorganizations and succession planning objectives.
   
• Corporate Tax: Shutting Down the Corporation
  This course focuses on the tax implications and planning opportunities that arise when a corporation ceases operations. Participants will examine corporate windups, liquidations, distributions to shareholders, and strategies for minimizing adverse tax consequences. Practical examples help illustrate common issues and considerations when winding down a corporation in a tax-efficient manner.
   

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Upon completion of this bundle, learners will gain:

• Understand the purpose and operation of key corporate tax accounts, including RDTOH and CDA.
• Apply tax planning strategies involving shareholder distributions and corporate tax pools.
• Navigate the Small Business Deduction rules and their application to private corporate groups.
• Assess the impact of associated corporation and passive income rules on access to the SBD.
• Identify tax planning opportunities and risks within private corporate structures.
• Understand the tax implications of corporate windups, liquidations, and shareholder distributions.
• Evaluate tax-efficient strategies when ceasing business operations.
• Apply the rules governing Section 85 rollovers and transfers of property.
• Recognize common corporate restructuring opportunities and potential pitfalls.
• Strengthen their ability to support clients and organizations through complex corporate tax and reorganization decisions.