Income taxes and Canadian-controlled private corporations

Learn the basics of income tax provisions for Canadian-controlled private corporations and the key provisions that affect practical implementation of core matters.

Event Details

Location and date:
Online On-Demand Event

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.

View Table of Contents

Additional options and pricing may be available. See pricing and registration for more details.

Member $555, Non Member $615

14 CPD hour(s)
Pricing & registration

You will learn about:

  • how CCPCs and owner/managers are taxed on income first earned by the corporation and subsequently distributed to shareholders
  • tax incentives available to those who incorporate active business activities into a CCPC
  • anti-avoidance measures that limit the circumstances to which those tax incentives apply

Who should attend?

  • corporate income tax planners
  • tax practitioners
  • tax consultants

More Details:

Session Descriptions

Module 1-3
• Module 1 CCPCs: The basics
• Module 2: The principle and practice of integration
• Module 3: Active business income

Module 4-6
• Module 4: The business limit and association
• Module 5: Passive income — Dividends
• Module 6: Passive income — Refundable Part I tax and capital dividends

Modules 7-9
• Module 7: Eligible dividend rules
• Module 8: Compliance
• Module 9: Change of control

Modules 10-12
• 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



Please contact:

Member Development and Support
Tel: 1-800-268-3793