Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides a refresher on key corporate tax planning considerations for private corporations, with a focus on incorporation and owner-manager strategies. Participants will gain an overview of section 85 rollovers and related planning elements, along with key issues in structuring remuneration, including shareholder transactions and distributions. The course highlights common planning considerations and potential pitfalls to support a practical understanding of corporate tax decisions
Topics Include:
- Incorporating a business
- Section 85 rollovers
- Share attributes
- PUC adjustments, partnership rollover, price‑adjustment clauses, and trapss
- Owner‑manager remuneration planning
- Shareholder transactions
- Loans to shareholders
- TOSI, EPSPs, EOTs, and capital dividends.
- NOTE: 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 section 85 transfer of assets to a corporation.
- Identify planning considerations related to remuneration.
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.
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course if for general information purposes only.
CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
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.