Please choose between the following three options for navigation.
Learn the basics of income tax provisions for Canadian-controlled private corporations and the key provisions that affect practical implementation of core matters.
Plan the most tax-efficient approach to minimize burden for Canadian-controlled private corporations (CCPCs).
In this online course, you will cover the basics of income tax provisions for CCPCs and explore the typical tax incentives and their financial limitations and liabilities, including the proposed changes to integration rates from the 2016 federal budget.
Wherever practical, this course takes this integrative approach. It will familiarize you with a basic understanding of incentives and limitations, and provide a framework to help you plan the most tax-efficient approach to minimize overall tax burden for your clients.
This course is based on the Income Tax Act effective as of April 21, 2016, and incorporates pending legislation announced up to and including that date.
Additional options and pricing may be available. See pricing and registration for more details.
• Module 1 CCPCs: The basics• Module 2: The principle and practice of integration• Module 3: Active business income
• Module 4: The business limit and association• Module 5: Passive income — Dividends• Module 6: Passive income — Refundable Part I tax and capital dividends
• Module 7: Eligible dividend rules• Module 8: Compliance• Module 9: Change of control
• Module 10: Owner/manager remuneration — Salary and dividends• Module 11: Owner/manager remuneration — Other salary and bonus issues• Module 12: Owner/manager remuneration — Loans and benefits
Member Development and Support
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.
Learn about CPA Canada’s board of directors and the upcoming Annual General Meeting to be held in Quebec City on September 27, 2017.
September 7, 2017
The new U.S. reporting standard – subject to approval by the U.S. SEC – contains significant differences from Canadian auditor reporting standards. The AASB is looking at these differences to decide on next steps