Owner-Manager Tax Courses
for Canadian CPAs
In-depth Canadian tax courses covering corporate integration, income splitting, the capital gains exemption, business classification rules, and compensation planning for private company owners. Taught by practicing tax professionals. Every course earns verifiable CPD credits.
Owner-Manager Tax Programs
All programs are self-paced and available on demand. Each course earns verifiable CPD hours on completion.
Personal Services Business
PSB rules, the incorporated employee test, the five-client threshold, limited deductions, punitive tax rates, and structuring to avoid personal services business treatment.
Types of Remuneration
Salary vs. dividends vs. bonuses vs. capital gains as owner-manager compensation, with tax efficiency analysis, CPP implications, RRSP room considerations, and income splitting applications.
Shareholder Loans / Repayments
Section 15(2) income inclusion timing, the one-year repayment rule, exceptions for home purchases and share acquisitions, imputed interest, and documentation best practices.
What This Learning Path Covers
The Owner-Manager Tax learning path addresses the corporate and personal tax issues that arise most often when Canadian CPAs advise private company owners — from structuring and integration through to compensation, succession, and compliance.
Integration and Tax Rates
Corporate and personal rate interaction, the theory of integration, RDTOH mechanics, eligible and non-eligible dividends, and determining the optimal mix of salary and dividends.
Income Splitting and TOSI
Tax on split income rules, excluded business and excluded shares tests, reasonable return analysis, age-based exemptions, and planning strategies that remain offside-safe.
Business Classification Rules
Active business income vs. specified investment business vs. personal services business — classification tests, consequences, and structuring to achieve the best available tax treatment.
Corporate Structures and Reorganizations
Holding company structures, estate freezes, association rules, the small business deduction limit, and designing corporate groups that are both tax-efficient and asset-protective.
Capital Gains Exemption Planning
QSBC share qualification, the 24-month holding test, asset and risk tests, purification strategies, and preserving lifetime CGE eligibility in anticipation of a share sale.
Shareholder Accounts and Remuneration
Shareholder loan rules, repayment strategies, imputed interest, and a full comparison of salary, dividends, bonuses, and capital gains as owner-manager compensation methods.
Who This Learning Path Is For
Designed for Canadian CPAs advising private company owners at every stage — from newly incorporated professionals to multi-entity business groups approaching succession.
CPAs in Public Practice
General practitioners with incorporated business clients who need to advise confidently on compensation mix, business classification, and corporate structure decisions.
Advisors to Private Company Owners
CPAs working with owner-managers who face TOSI exposure, passive income clawbacks, or are planning toward a capital gains exemption claim on a business sale.
Tax Professionals in Corporate Groups
Advisors managing multi-entity structures who need to navigate association rules, holding company mechanics, and the small business deduction across related corporations.
CPAs Building Owner-Manager Expertise
Tax professionals looking to build or deepen their private company tax practice and earn verifiable CPD hours across the core owner-manager tax issues.
Learn from Practicing Experts
Every owner-manager tax course is taught by practitioners who have spent decades advising on the exact issues covered.
Michael Cadesky
FCPA, FCA, FTIHK, CTA, TEP
Managing partner at Cadesky Tax. Trusted lecturer, advisor to government, and author of numerous papers and books on Canadian and international tax since 1980.
Hugh Woolley
CPA, CA, TEP
Has taught income tax for over 30 years. Written courses for CPA Canada and contributed papers to major tax conferences. Past Governor of the Canadian Tax Foundation.
Grace Chow
FCPA, FCA, FCCA, FTIHK, CTA, TEP
Over 25 years in Canadian and international tax, foreign investment, acquisitions, tax treaties, estate planning, and cross-border tax disputes.
Dean Smith
PhD, CFP, TEP, CPA, CA, RWM
Over 30 years providing U.S./Canada cross-border planning and compliance, helping clients navigate the unique challenges of integrating two tax systems.
Matthew Cho
CPA, CA, TEP
Has guided domestic and overseas clients through complex Canadian tax matters, bringing precision and clarity to every engagement.
Nancy Yan
CPA, CA, TEP
Practicing taxation since 2000, specializing in Canadian and international tax, estate planning, cross-border transactions, and international business structuring.
Verifiable CPD Hours Included
Every course in this learning path qualifies for verifiable CPD hours and is accepted by CPA provincial bodies across Canada.
Verifiable Hours
Qualifies for verifiable CPD, not just unverifiable hours
Instant Certificate
PDF certificate issued automatically on completion
One-Year Access
Access materials and recordings for a full year from enrollment
Full Materials
Slides, advance reading, ITA references, and colour-coded notes
Start Building Your Owner-Manager Tax Expertise
Enroll in one course or explore all Canadian tax programs.