Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides an overview of corporate tax planning considerations in the context of buying and selling businesses. Participants will explore key concepts related to share sales and acquisitions, including common structural approaches, loss restriction implications, and planning considerations such as safe income and stop-loss rules. The course emphasizes core principles to support a practical understanding of transaction planning and its impact on corporate tax outcomes.
Topics Include:
- Sale of a corporation
- Buy–sell provisions / agreements
- Stop‑loss rules
- Capital games stripping anti-avoidance rules
- Safe income
- Butterfly reorganizations
- Buyout structures
- Acquisition‑of‑control and loss restriction events.
- NOTE: 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:
- Identify planning considerations related to purchases and sales of businesses
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.
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course if for general information purposes only.
CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
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.