Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will learn to recognize common transactions that can unintentionally trigger adverse Canadian income tax results and how to spot the precursors that lead to those outcomes. Participants will practice preventing, managing, and mitigating these issues by understanding the underlying rules and applying practical planning strategies.
Topics include:
- Small business deduction impediments: specified corporate income, association (including family trusts), taxable capital, specified investment business, AAII interactions, and real estate rental business considerations.
- Inter‑corporate dividends and subsection 55(2): asset removals before share sales, division of assets among shareholders, prevention techniques, and related tax exposures.
- Individuals selling shares to non‑arm’s‑length corporations: section 84.1 considerations, intergenerational share transfer criteria, and selected administrative positions.
- Family income splitting: dividends to family shareholders, TOSI framework, incorporation impacts, corporate attribution (s.74.4), and estate freeze touchpoints.
- Stop‑loss rules frequently encountered: affiliated‑person rules, dividend stop‑loss, ABIL‑related rules (incl. 50(1) and debt‑forgiveness interactions), and acquisition‑of‑control effects on losses.
- Other consequences to avoid: GRIP and CDA calculations/timing, multi‑jurisdictional taxpayer issues, principal residence exemption pitfalls, common‑law partner rules, non‑resident services in Canada, and bare trust reporting.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
The CPA Ontario Tax Immersion Program
Schedule
- September 28, 2026, 1:00 p.m. - 5:00 p.m.
- October 5, 2026, 1:00 p.m. - 5:00 p.m.
Key Takeaways
By the end of this course, participants should be able to:
- Identify triggering conditions in common transactions that can produce unfavourable tax consequences.
- Explain the significance of the applicable income tax rules and assess the degree of exposure.
- Evaluate potential impacts and develop prevention, management, or mitigation strategies.
- Apply a structured approach to recognizing warning signs and documenting responses.
Who Will Benefit
Although most tax practitioners will benefit from this seminar, the seminar is designed for practitioners who work in an environment with income tax consequences but aren’t tax specialists.
Prerequisite(s)
- Working knowledge of general corporate and personal income tax.
- Experience with basic planning concepts for private corporations (recommended).
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)
Alex Garber, CPA, CA, MTax has been in public practice since 2004, focusing primarily on income taxation for Canadian owner-managed businesses and their shareholders. Alex also teaches at York University, at the CPA Canada In-Depth Tax Course and at the PEP program for aspiring CPA students. Alex started his career at Deloitte and he's currently working at Fuller Landau LLP in Toronto.