Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides an overview of corporate tax planning considerations in the context of buying and selling businesses. Participants will explore key concepts related to share sales and acquisitions, including common structural approaches, loss restriction implications, and planning considerations such as safe income and stop-loss rules. The course emphasizes core principles to support a practical understanding of transaction planning and its impact on corporate tax outcomes.
Topics Include:
- Sale of a corporation
- Buy–sell provisions / agreements
- Stop‑loss rules
- Capital games stripping anti-avoidance rules
- Safe income
- Butterfly reorganizations
- Buyout structures
- Acquisition‑of‑control and loss restriction events.
- 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:
- Identify planning considerations related to purchases and sales of businesses
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.