Dates and location
Hours
Dates and location
Hours
Description
This course provides a refresher on foundational corporate tax concepts, focusing on corporate residency, classification, and key administrative considerations. Participants will gain an overview of recent updates, including GAAR reporting and mandatory disclosure rules, along with a broad understanding of how these elements fit within the structure of the Income Tax Act. The course emphasizes core principles and compliance awareness to support informed corporate tax analysis and planning.
Topics include:
- High‑level map of the Income Tax Act (ITA);
- Determination of residency;
- Classification of Corporations;
- Reporting rules;
- Mandatory disclosure rules;
- General Anti Avoidance Rules (GAAR) considerations.
- 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:
- Determine corporate residency and classify corporations for tax purposes.
- Understand new GAAR reporting rules.
- Refresher on administration items.
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)
- 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.