Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides a refresher on foundational corporate tax concepts, focusing on corporate residency, classification, and key administrative considerations. Participants will gain an overview of recent updates, including GAAR reporting and mandatory disclosure rules, along with a broad understanding of how these elements fit within the structure of the Income Tax Act. The course emphasizes core principles and compliance awareness to support informed corporate tax analysis and planning.
Topics include:
- High‑level map of the Income Tax Act (ITA);
- Determination of residency;
- Classification of Corporations;
- Reporting rules;
- Mandatory disclosure rules;
- General Anti Avoidance Rules (GAAR) considerations.
- Please note that this course does not cover the preparation of corporate tax returns.
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:
- Determine corporate residency and classify corporations for tax purposes.
- Understand new GAAR reporting rules.
- Refresher on administration items.
Who Will Benefit
- Practitioners focused on private‑company corporate tax who want a structured, practice‑oriented review.
- Professionals seeking to refresh core planning concepts across reorganizations, transactions, and owner‑manager matters.
Prerequisite(s)
- Working experience preparing corporate tax returns. Moderate corporate tax planning exposure.
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)
Kris Himberg-Larsen is a partner at Wilkinson and Company LLP, received his CA in 2003 and completed the In-Depth Tax Course in 2006. Kris handles complex tax issues involving corporate reorganizations, and tax and succession planning. He mentors staff in house and has been an instructor for the CPAO for ongoing PD courses and at the School of Accountancy.