Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides a refresher on corporate tax fundamentals, focusing on an overview of key concepts such as the rules governing corporate control and relationships between entities. The course highlights important considerations related to associated and affiliated corporations and non-arm’s-length transactions, supporting a clearer understanding of their impact on tax outcomes and planning.
Topics include:
- Control.
- Associated/related corporations.
- Related/associated/affiliated basic rules and concepts.
- Tax planning to dis-associate.
- General rules on non-arm’s length transactions.
- Loss‑denial rules.
- Transfer to non-affiliates.
- Please note that this course does not cover the preparation of corporate tax returns.
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:
- Understand how to determine control of a corporation and apply the associated, affiliated and related party rules.
Who Will Benefit
- Practitioners focused on private‑company corporate tax who want a structured, practice‑oriented review.
- Professionals seeking to refresh core planning concepts across reorganizations, transactions, and owner‑manager matters.
Prerequisite(s)
- Completed Corporate Tax: Compliance & Planning in T2 Preparation (or equivalent experience).
- Working experience preparing corporate tax returns.
- Moderate corporate tax planning exposure.
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.