Understanding Corporations: Governance, Taxation, and Strategic Structuring

This module dives deeply into the mechanics of Canadian corporations, including both private and public entities, with a strong emphasis on Canadian-Controlled Private Corporations (CCPCs). Learners will explore the legal formation process, governance mechanisms (e.g., roles of shareholders, directors, officers), and key corporate obligations under federal and provincial statutes. The tax portion of the module examines the corporate tax regime, including the small business deduction, integration theory, tax deferral strategies, and remuneration planning (e.g., salary vs. dividends). Case studies will illustrate planning opportunities and pitfalls related to passive income, active business income, and corporate reorganizations.