Dates and location

Registration open until
December 31, 2026
Location
On Demand
Access time
Accessible for 90 days after registration

Pricing

$105.00
Member
$105.00
Student
$126.00
Public
$73.50
Personal PD Passport Pricing
ADD TO CART

Hours

PD hour(s)
1.5 hours
Ethics hour(s) included
0 hours
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Corporate Tax Planning: Corporate Reorganizations

On Demand (e-Learning)

Corporate Tax Planning: Corporate Reorganizations

Home

›

Taxation

›

Corporate Tax Planning: Corporate Reorganizations

On Demand (e-Learning)

Corporate Tax Planning: Corporate Reorganizations

Dates and location

Registration open until
December 31, 2026
Location
On Demand
Access time
Accessible for 90 days after registration

Pricing

$105.00
Member
$105.00
Student
$126.00
Public
$73.50
Personal PD Passport Pricing
ADD TO CART

Hours

PD hour(s)
1.5 hours
Ethics hour(s) included
0 hours

Description

​​This course provides a refresher on corporate tax reorganization for private corporations. Participants will gain an overview of common reorganization provisions, including share exchanges, amalgamations, and windups, along with key concepts such as paid-up capital and anti-avoidance rules.

Topics include:

  • Reorganization provisions:
    • Section 86 Reorganization of Capital.
    • Section 51 Convertible Properties.
    • Section 87 Amalgamations.
    • Subsection 88(1) Non-taxable Winding-up.
    • Subsection 88(2) Taxable Winding-up.
    • Section 85.1 Share-for-Share Exchanges.
    • Section 86.1 Foreign Spin-off.
  • Related testamentary planning tax planning touchpoints.
  • 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:

Explain the purpose and application of common reorganization provisions including the use of section 86 reorganizations, amalgamations and windup of corporations.

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:

  1. Go to https://pdlms.cpaontario.ca
  2. Select ‘Ontario’ from login menu
  3. Sign in using the same login credentials used to register for the course
  4. 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.

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