Dates and location

Registration open until
August 31, 2025
Location
On Demand
Access time
Accessible for 90 days after registration

Pricing

$245.00
Member
$245.00
Student
$294.00
Public
$171.50
Personal PD Passport Pricing
ADD TO CART

Hours

PD hour(s)
3.5 hours
Ethics hour(s) included
0 hours
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Taxation

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Corporate Tax: RDTOH, CDA and Other Tax Accounts

On Demand (e-Learning)

Corporate Tax: RDTOH, CDA and Other Tax Accounts

Home

›

Taxation

›

Corporate Tax: RDTOH, CDA and Other Tax Accounts

On Demand (e-Learning)

Corporate Tax: RDTOH, CDA and Other Tax Accounts

Dates and location

Registration open until
August 31, 2025
Location
On Demand
Access time
Accessible for 90 days after registration

Pricing

$245.00
Member
$245.00
Student
$294.00
Public
$171.50
Personal PD Passport Pricing
ADD TO CART

Hours

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

Description

Integration is an important part of Canada's Income tax system for private corporations and the notional tax pools reviewed in this course are an important part of integration. This course will provide a common framework for considering GRIP, the two RDTOH pools, LRIP and CDA. The focus of this course is applying an understanding of these pools to effective tax planning. . The seminar includes mini-cases that demonstrate complex issues involving multiple tax accounts.

Topics Include:

  • Basic considerations for all tax accounts
  • GRIP, LRIP, ERDTOH, NERDTOH and CDA - how to calculate and the impact each has on tax planning and transactions
  • Loss carry backs and the impact on each account
  • Tax integration and planning considerations

NOTE: This course description has been revised and reflects updates for 2024. If you have any questions, please contact pdevents@cpaontario.ca.

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Key Takeaways

By the end of this course, participants will be able to:

  • Describe the key attributes that need to be considered for the various notional tax pools
  • Explain how to calculate the balance for GRIP, ERDTOH, NERDTOH, and CDA
  • Develop an annual tax plan that makes use of the notional tax pools
  • Describe how transactions that impact one pool might impact another

Who Will Benefit

Although all tax practitioners may benefit from this session, this seminar targets professionals involved in tax planning for CCPCs and their shareholders.

Prerequisite Knowledge

Participants should be familiar with existing tax rules in the Income Tax Act.

How to Access the Course

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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.

Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.

Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.

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