Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This is a comprehensive course that is divided into two main components. The first component will allow the participants to learn about Canadian corporate tax including key planning topics such as owner-manager remuneration, shareholder appropriations, loans, corporate relationships, and their implications. The second component will allow the participants to practice a real-life case on software to apply the knowledge. We will use CCH Tax prep to illustrate the schedules, but after the training you will be able to apply the learning to any other tax software.
Schedule
- October 15, 2026, 8:30 a.m. - 12:30 p.m.
- October 16, 2026, 8:30 a.m. - 12:30 p.m.
Key Takeaways
By the end of this course, participants should understand:
- Taxation system in Canada including the acronyms and terms used in Canadian tax.
- Type of businesses entities, benefits of incorporation, requirements to file a t2 return (resident and non-resident corporations), corporate residency determination rules.
- Types of corporations for tax purposes, tax rates, personal services business, specified investment business, ABI, small business deduction, phase-out, corporate income, and partnership income rules.
- Corporation relationships (associated, related, connected, affiliated).
- Part I, Part IV tax, refundable dividend tax on hand (ERDTOH & NERDTOH), dividend refund rules.
- Shareholder compensation strategy salary, eligible dividends, non-eligible dividends, capital dividend account, part III & III.1 tax, tax on split income (TOSI).
- Understanding paid-up capital (PUC) and adjusted cost base (ACB).
- Shareholder loan rules and shareholder appropriations.
- Common adjustments to compute net income for tax purposes and taxable income.
- Type of losses for tax purposes (non-capital losses, capital losses, ABIL).
- How to practically complete a real-life case on software.
- Administrative rules for the corporations.
Who Will Benefit
This course will benefit tax practitioners, owner-managers, finance & accounting executives, and bookkeepers.
How to Access the Course
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Haroon Khan is an experienced tax professional, having served over 14 years at the world’s leading accounting firms, including the Big 4, as Senior Tax Manager and Tax Partner. Haroon obtained his Bachelor of Business Administration degree from the University of Toronto before qualifying as a CPA, CA in Canada and as a U.S. CPA in the State of Illinois. He has also completed all three parts of CPA Canada’s In-Depth Tax Program.