Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides a refresher on key corporate tax planning considerations for private corporations, with a focus on incorporation and owner-manager strategies. Participants will gain an overview of section 85 rollovers and related planning elements, along with key issues in structuring remuneration, including shareholder transactions and distributions. The course highlights common planning considerations and potential pitfalls to support a practical understanding of corporate tax decisions.
Topics include:
- Incorporating a business.
- Section 85 rollovers.
- Share attributes.
- PUC adjustments, partnership rollover, price‑adjustment clauses, and traps.
- Owner‑manager remuneration planning.
- Shareholder transactions.
- Loans to shareholders,
- TOSI, EPSPs, EOTs, and capital dividends.
- 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:
- Prepare SR&ED claims using a step-by-step approach.
- Identify eligible SR&ED work using an eligibility framework.
- Determine claimant eligibility for refundable SR&ED credits and understand the new caps on eligible expenditures.
- Compile SR&ED qualified expenditures using the proxy method (e.g., salaries/wages , materials, contract payments) and calculate the reduction for assistance/contract payments.
- Prepare core SR&ED filing components (e.g., T661 project description focus areas, evidence standards, and related prescribed forms) and organize documentation to support a claim.
- Navigate CRA reviews, proposals, objections, and appeals, applying practical strategies informed by common issues and case‑law themes.
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)
- Completed Corporate Tax: Compliance & Planning in T2 Preparation (or equivalent experience).
- 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)
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.