Corporate Tax Planning - Control and Association

Note: This course was previously a part of Corporate Tax – Review of Tax Planning.

Overview:

This course provides a refresher on corporate tax fundamentals, focusing on an overview of key concepts such as the rules governing corporate control and relationships between entities. The course highlights important considerations related to associated and affiliated corporations and non-arm’s-length transactions, supporting a clearer understanding of their impact on tax outcomes and planning.

Course Content:

In this course, you will gain knowledge about the following topics:

• Associated / related corporations
• Related/associated/affiliated basic rules and concepts
• Tax planning to dis-associate
• General rules on non-arm’s length transactions
• Loss‑denial rules
• Transfer to non-affiliates

Learning Objectives:

Upon completing this course, you should be able to:

• Understand how to determine control of a corporation and apply the associated, affiliated and related party rules.

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.