ALT Accountants advise on business structures every day. But choosing the right structure is rarely just about incorporation versus sole proprietorship. Each structure carries different implications for taxation, liability, income allocation, and long term planning. And when the wrong structure is chosen early, fixing it later can become expensive for your client. Our Introduction to Business Vehicles course is designed specifically for accountants who want a clearer framework for advising clients on business structures. In this course, you will review how different vehicles affect: • Sole proprietorship taxation • Partnership income allocation • Corporate structures and advantages • Liability considerations and tax planning implications This course is part of the AccountantInstitute.ca membership, which provides: • Unlimited CPD courses • A growing library of tax education for practitioners • Direct access to tax legal insight from Barrett Tax Law
ALT Corporate reorganizations rarely happen without tax consequences. When companies merge, restructure, or wind up subsidiaries, the rules governing amalgamations and wind-ups determine whether those transactions occur on a tax-deferred basis or trigger unexpected liabilities. For accountants advising business owners, these rules are critical. Our course Amalgamations and Wind-Ups walks through the tax framework behind: • Corporate amalgamations • Wind-ups of subsidiaries • Carryforward of tax attributes and losses • Structuring reorganizations efficiently under Canadian tax law The course is part of the Accountant Institute Annual Membership, which provides: • Unlimited CPD courses focused on Canadian tax law • Audit-ready CPD certificates • Practical guidance for real client scenarios • Tax law support provided by Barrett Tax Law To celebrate the launch of the Institute, we are offering a Founding Member price of $399 for the first year (regular price $599).
ALT Paid-Up Capital is not a minor technical detail. It determines whether capital can be returned tax-free. It affects redemptions, estate freezes, reorganizations, surplus extraction, and cross-border distributions. And when it’s miscalculated, it triggers deemed dividends and serious reassessments. Our Intro to Paid-Up Capital course gives you a structured, defensible framework grounded in subsection 89(1) and the related grind and redemption rules. But here’s the bigger point: This course isn’t just something you buy. It’s included in our Annual Membership. And so is every other course in the system. Unlimited CPD. Audit-ready certificates. Tax law support. Professional infrastructure. Limited time promotion: $399 for your first year, save $200. Stop buying hours. Start building depth. AccountantInstitute.ca
