Corporate Tax Planning - Incorporating a Business & Future considerations

Overview:

This course provides a refresher on key corporate tax planning considerations for private corporations, with a focus on incorporation and owner-manager strategies. You will gain an overview of section 85 rollovers and related planning elements, along with key issues in structuring remuneration, including shareholder transactions and distributions. The course highlights common planning considerations and potential pitfalls to support a practical understanding of corporate tax decisions.

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

Course Content:

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

• Incorporating a business
• Section 85 rollovers
• Share attributes
• PUC adjustments, partnership rollover, price‑adjustment clauses, and traps.
• Owner‑manager remuneration planning
• Shareholder transactions
• Loans to shareholders,
• TOSI, EPSPs, EOTs, and capital dividends

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

Learning Objectives:

Upon completing this course, you should be able to:

• Explain the purpose and application of section 85 transfer of assets to a corporation.
• Identify planning considerations related to remuneration

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.