Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will refresh and deepen their understanding of key corporate tax concepts and planning touchpoints for private corporations, with selective coverage of public‑company considerations. Participants will analyze current rules, anti‑avoidance provisions, and common reorganization and transaction scenarios through cases and practical examples.
Topics include:
- Paid‑up capital
- Repurchase and Redemption of Shares.
- 84(1) Deemed Dividends.
- 84(4), (4.1) PUC reductions.
- Section 84.1.
- Intergenerational transfers
- Corporate attribution rules.
- 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 the concept of paid-up capital and why the calculation is important for tax planning.
- Understand provisions that cause unintended tax consequences depending on the paid up capital;.
- Know when intergenerational transfers can be applied;.
- The application of the corporate attribution 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.