Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
The legislation relating to the taxation of investment holding corporations has undergone a number of significant changes over the past several years. This course will review these and other changes using a number of examples and case studies, as well as examine the issues faced by many clients – should I maintain or wind up my investment corporation?
Using examples, this course will provide detailed coverage of the significant changes to the rules governing taxation of investment holding corporations and their impact, including a review of the passive income rules (which can impact the availability of the small business deduction of any associated corporations), the course will provide a high-level overview of the change in the RDTOH rules resulting in two pots of refundable tax, and the general increase in the tax rate for corporate investment income. Planning considerations will also be addressed, including the advantages that may still be available by using an investment holding corporation, the impact of holding private company shares at death and the implications for winding up or maintaining an existing investment holding corporation.
Topics Include:
- Advantages of an investment holding corporation – when to implement.
- Integration, tax rates, and related issues.
- Income splitting and estate freezes – possible with an investment holding corporation?
- The passive income rules.
- High level overview of RDTOH – eligible and non-eligible pools and dividends.
- Existing investment holding corporations – wind up or retain?
- Post-mortem planning – an overview of the issues that must be considered for any private company owner on death.
NOTE: This course description has been revised and reflects updates for 2025. If you have any questions, please contact pdevents@cpaontario.ca.
Other Available Sessions
Key Takeaways
By the end of this course, participants will be able to:
- Apply the passive income rules to client situations.
- Consider planning alternatives for the passive income rules.
- Determine when to use the eligible and non-eligible RDTOH balances.
- Analyze the implications for winding up or maintaining an investment holding corporation.
- Know when to use an investment holding corporation in the new tax landscape.
Who Will Benefit
This course is intended for practitioners with private company clients who have accumulated, or expect to accumulate over time, significant corporate owned non-operating (i.e. passive investment) assets. The course is useful for sole-practitioners and internal accountants of private companies, including those who work for, or within, a family office.
Prerequisite(s)
A moderate understanding of corporate taxation and Corporate Tax: RDTOH, CDA and Other Tax Accounts.
How to Access the Course
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
If available, course materials can be accessed 2 business days prior to the course and should be downloaded in advance.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Babar Khan is an experienced cross-border tax professional with over 14 years of experience in US & Canadian tax compliance and advisory work. He specializes in taxation for Expatriates, Business Travelers, High Net Worth Individuals and Owner-Managed businesses. Babar also teaches at Canada’s Schulich School of Business and CPA Ontario. Babar holds an MSc (Tax) from University of Oxford (UK), an MBA from Schulich School of Business and a BBA from University of Toronto. He is also a dual US and Canadian CPA. Babar also serves on the board of a UK based EdTech company.