Corporate Tax Planning - Restructuring for the Sale of a Business

Overview:

This course provides an overview of corporate tax planning considerations in the context of buying and selling businesses. You will explore key concepts related to share sales and acquisitions, including common structural approaches, loss restriction implications, and planning considerations such as safe income and stop-loss rules. The course emphasizes core principles to support a practical understanding of transaction planning and its impact on corporate tax outcomes.

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:

• Sale of a corporation
• Buy–sell provisions / agreements
• Stop‑loss rules
• Capital games stripping anti-avoidance rules
• Safe income
• Butterfly reorganizations
• Buyout structures
• Acquisition‑of‑control and loss restriction events.

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

Learning Objectives:

Upon completing this course, you should be able to:

• Identify planning considerations related to purchases and sales of businesses

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.