Corporate Tax Planning - General Overview

Note: This Live Virtual course is presented in collaboration with CPA Western Pronvinces. The content is applicable to all participants. If you have questions regarding this course, please contact pdregistration@cpaalberta.ca.

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

Overview: 

This course provides a refresher on foundational corporate tax concepts, focusing on corporate residency, classification, and key administrative considerations. You will gain an overview of recent updates, including GAAR reporting and mandatory disclosure rules, along with a broad understanding of how these elements fit within the structure of the Income Tax Act. The course emphasizes core principles and compliance awareness to support informed corporate tax analysis and planning.

Course Content:

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

• High‑level map of the Income Tax Act (ITA)
• Determination of residency
• Classification of Corporations
• Reporting rules
• Mandatory disclosure rules
• General Anti Avoidance Rules (GAAR) considerations

NOTE: This course does not cover the preparation of corporate tax returns.

Learning Objectives: 

Upon completing this course, you should be able to:

• Determine corporate residency and classify corporations for tax purposes
  
• Understand new GAAR reporting rules
  
• Refresher on administration items
  

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.