Dates and location
Hours
Dates and location
Hours
Description
Capital Gains & Corporate Tax Reporting is part 4 of 4 of the CPA Ontario Tax Primer. Capital Gains & Corporate Tax Reporting examines capital gains taxation and corporate tax reporting. Learners explore how gains and losses are identified, classified, and calculated, then see how income and taxes flow into the T2 Corporation Income Tax Return. The focus is on integration—connecting technical tax rules to real world compliance and reporting.
Topics Include:
- Distinguishing capital gains from business income
- Calculation of capital gains and allowable capital losses
- Capital gains inclusion rates and netting rules
- Special rules for specific types of capital property
- Overview of the T2 Corporation Income Tax Return
- Corporate filing requirements and deadlines
- Structure of the T2 and flow of income and tax through schedules
This part integrates and applies the concepts developed throughout the CPA Ontario Tax Primer Part 1, Part 2 and Part 3, showing how income, deductions, and capital transactions come together in corporate tax reporting. Learners are encouraged to revisit earlier parts as needed to reinforce understanding and see how foundational rules support real‑world tax compliance.
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Who Will benefit
- Professionals seeking practical insight into capital gains and losses
- CPAs and finance professionals involved in corporate tax compliance or review
- Learners aiming to connect tax concepts to real world reporting
- Corporate and advisory staff working with or reviewing T2 returns
- Non tax professionals who need a high level understanding of corporate tax filings
Key Takeaways
By the end of this course, participants will be able to:
- Confidently identify capital gains and capital losses.
- Understand how capital transactions affect taxable income
- See how earlier income concepts flow into corporate tax reporting
- Navigate the structure and purpose of the T2 return and key schedules
- Gain a practical, end to end view of Canadian corporate taxation
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
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Speaker
Alex Garber, CPA, CA, MTax has been in public practice since 2004, specializing in income taxation for Canadian owner-managed businesses and their shareholders. Alex started his career with Deloitte & Touche LLP in Toronto. He is currently an independent tax advisor, assisting various clients, sole-practitioners and CPA firms in the Greater Toronto Area. Alex has a particular passion for tax education. He is an adjunct professor at the Schulich School of Business at York University, teaching taxation to both undergraduate and master's students, where he has won multiple awards for outstanding teaching. Alex also delivers PD seminars for CPA Ontario and is a frequent speaker at various conferences and training sessions on the topic of income taxation in Canada