Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will examine the federal income tax rules affecting investment holding companies, including passive income rules, refundable tax regimes, integration considerations, and the evolving tax landscape for corporations earning investment income. The session highlights planning opportunities and challenges, including when it is advantageous to maintain versus wind up an investment holding corporation and the implications of holding private company shares at death.
Topics include:
- Advantages and disadvantages of using an investment holding corporation.
- Integration, tax rates, and the impact of passive investment income.
- Overview of refundable dividend tax on hand (RDTOH) and related planning.
- Income splitting considerations and the interaction with TOSI rules.
- Post‑mortem planning considerations for private company owners.
- Strategic factors involved in winding up or retaining an existing investment holding corporation.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Key Takeaways
By the end of this course, participants should be able to:
- Apply the passive income rules and assess their impact on associated corporations.
- Evaluate planning alternatives in response to passive income rules.
- Distribution panning considering the interaction between GRIP, eligible RDTOH and non‑eligible RDTOH balances.
- Review the impact of attribution rules and TOSI.
- Analyze the implications of maintaining or winding up an investment holding corporation.
- Identify situations where an investment holding company provides strategic tax advantages.
Who Will Benefit
- Practitioners advising private company clients with significant passive investment assets.
- Sole practitioners providing tax planning services.
- Internal accountants working within private corporations or family office environments.
- Professionals seeking to understand strategic considerations for using or maintaining investment holding companies.
Prerequisite(s)
- Participants should have a moderate understanding of corporate taxation.
- Recommended course prerequisite: Corporate Tax: RDTOH, CDA and Other Tax Accounts.
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)
Michelle Causton, FCPA, FCGA, MBA is a professional speaker, educator and trainer. Her goal is to help individuals achieve personal success by strengthening both technical and communication skills. Michelle uses a practical approach gained from many years of experience in public practice and teaching at the post-secondary level. She is a member of the Canadian Association of Professional Speakers (CAPS).