Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will examine advanced Canadian tax and estate planning strategies for private corporations, partnerships, trusts, and high‑net‑worth individuals, with a focus on structuring to achieve client objectives. Participants will also analyze anti‑avoidance provisions and current case law considerations to evaluate risks and plan with confidence.
Topics include:
- Managing tax‑avoidance risk: GAAR (including recent amendments), arm’s‑length considerations, attribution rules, stop‑loss rules, TOSI, subsection 55(2), and section 84.1.
- Five strategy areas: restructuring asset profiles; sale‑of‑business planning; partnership‑based strategies; trust‑based strategies; planning for private corporations and shareholders.
- Case‑based application to real‑world planning and risk analysis.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Schedule
- November 16, 2026, 1:00 p.m. - 5:00 p.m.
- November 17, 2026, 1:00 p.m. - 5:00 p.m.
Key Takeaways
By the end of this course, participants should be able to:
- Identify and analyze tax risks in complex planning scenarios (e.g., GAAR, surplus‑stripping, TOSI, attribution, stop‑loss, subsection 55(2)).
- Evaluate planning opportunities for individuals, corporations, trusts, and partnerships in the private enterprise context.
- Explain how relationships among related parties affect tax results and apply that understanding to proposed structures.
- Compare alternative structures for business sales, succession, and estate planning and assess trade‑offs.
Who Will Benefit
- Public practitioners specializing in Canadian tax planning seeking to deepen advanced planning capabilities.
- Industry practitioners supporting Canadian private corporations with complex transactions, succession, or estate strategies.
Prerequisite(s)
Participants should have completed:
- Corporate Restructuring – Fundamentals; and
- Corporate Restructuring – Section 85: Transfer of Property; and
- Have equivalent working knowledge of provisions governing related party transactions (such as 56(4.1), 69(1), 74.1, 74.2 and TOSI) corporation reorganization provisions (sections 51, 85, 86 and 87) and section 84.1 (with respect to related party transactions).
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.