Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will examine the federal income tax rules affecting investment holding companies, including passive income rules, refundable tax regimes, integration considerations, and the evolving tax landscape for corporations earning investment income. The session highlights planning opportunities and challenges, including when it is advantageous to maintain versus wind up an investment holding corporation and the implications of holding private company shares at death.
Topics include:
- Advantages and disadvantages of using an investment holding corporation.
- Integration, tax rates, and the impact of passive investment income.
- Overview of refundable dividend tax on hand (RDTOH) and related planning.
- Income splitting considerations and the interaction with TOSI rules.
- Post‑mortem planning considerations for private company owners.
- Strategic factors involved in winding up or retaining an existing investment holding corporation.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Key Takeaways
By the end of this course, participants should be able to:
- Apply the passive income rules and assess their impact on associated corporations.
- Evaluate planning alternatives in response to passive income rules.
- Distribution panning considering the interaction between GRIP, eligible RDTOH and non‑eligible RDTOH balances.
- Review the impact of attribution rules and TOSI.
- Analyze the implications of maintaining or winding up an investment holding corporation.
- Identify situations where an investment holding company provides strategic tax advantages.
Who Will Benefit
- Practitioners advising private company clients with significant passive investment assets.
- Sole practitioners providing tax planning services.
- Internal accountants working within private corporations or family office environments.
- Professionals seeking to understand strategic considerations for using or maintaining investment holding companies.
Prerequisite(s)
- Participants should have a moderate understanding of corporate taxation.
- Recommended course prerequisite: Corporate Tax: RDTOH, CDA and Other Tax Accounts.
How to Access the Course
To access your course in Blackboard, please follow these steps:
- Go to https://pdlms.cpaontario.ca
- Select ‘Ontario’ from login menu
- Sign in using the same login credentials used to register for the course
- Navigate to your course to access the content
Important: Your course access time begins on the date of purchase and remains available for the duration noted above. Please note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.