Owner-Manager Tax Practice
The full owner-manager framework in one structured course.
- Integration
- SBD
- Refundable tax
- Remuneration
- TOSI
On-demand verifiable CPD on TOSI, salary vs dividends, the small business deduction, association and the capital gains exemption. Pick the course that matches the file on your desk.
The full owner-manager framework in one structured course.
Find the issue on your desk. Each one goes straight to the course that answers it.
Integration, SBD, refundable tax, remuneration and TOSI in structured modules.
The integration arithmetic that decides which one, for this client, this year.
The excluded share and excluded business exceptions, and splitting that survives a CRA review.
How the grind on the $500,000 business limit works, and how to keep the small business rate.
The five tests in s. 256(1), and how a discretionary trust associates companies that never met.
When rent loses the small business rate, the five-employee test, and the associated corporation fix.
Qualify the QSBC shares, purify the balance sheet, protect the LCGE before the LOI is signed.
Six professional corporation structures and the provincial rules that limit them.
Five real client structures, diagnosed on screen and rebuilt.
How practitioners use AI on real files today, and the failure modes that cost clients.
Three ways to get owner-manager CPD. Pick the one that matches how often these files reach you.
One client file that needs one answer now.
You advise owner-managers regularly and want the whole framework.
Your full year of CPD across every area of tax.
The questions CPAs ask most about owner-manager CPD.
Go to the course finderOwner-Manager Tax Practice, the full 10-hour course, is $650 CAD. Each single-topic program is priced individually, shown beside it in the course finder. Every price includes the recording, slide notes, assessment and verifiable CPD certificate.
Income Splitting Strategies (2.5 hours, $150) covers TOSI in depth, including the excluded share and excluded business exceptions. Owner-Manager Tax Practice also covers TOSI as part of the full course.
Yes. Tax Rates and Integration (1 hour, $150) works through the integration arithmetic that decides between salary and dividends for a specific client and year.
Take Owner-Manager Tax Practice if you advise owner-managers regularly and want the whole framework. Take a single-topic program if you have one client file and need that issue answered now.
Yes. Each program ends with a knowledge assessment and issues a certificate of completion showing verifiable CPD hours, which you report to your provincial CPA body.
12 months from registration. You can pause, rewatch and download the slides and notes for use on client files.
The people presenting these programs work on owner-manager files every week.






Start in minutes. Your certificate is issued when you finish.