Corporate Taxation

This module explores the taxation of Canadian corporations, including small business corporations (SBCs), Canadian-controlled private corporations (CCPCs), and public corporations. Topics include corporate residency, the general and small business deduction tax rates, refundable taxes, integration principles, and tax treatment of active versus investment income. Participants will also review filing obligations (T2 Corporation Income Tax Return) and planning opportunities for optimizing corporate structures. The focus is on equipping CPAs with the analytical tools to interpret corporate tax rules and apply them in practical client scenarios.