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Courses/Tax/Corporate Tax *

Tax Deferral Measures for Business Relief in 2025

Unlock 2025 tax deferral strategies for Canadian businesses. Drive growth, preserve wealth, and master tax efficiency with expert insights and practical applications.

Created byBrian Andersonworkspace_premium
4.9
(281 reviews)
IntermediateUpdated Aug 29, 2025
Tax Deferral Measures for Business Relief in 2025

What You'll Learn

check_circleIdentify 2025 tax deferral strategies for businesses.
check_circleEvaluate corporate investing and loss utilization tactics.
check_circleOptimize shareholder compensation for tax efficiency.
check_circleUnderstand succession planning and asset transfers.
check_circleNavigate foreign income and repatriation rules.
check_circlePrepare for common CRA audit challenges.

About This Course

Maximize your business's financial health and strategic growth with "Tax Deferral Measures for Business Relief in 2025." This essential course, led by CPA Brian Anderson, delves into sophisticated tax deferral strategies specifically for Canadian business owners, equipping you with the knowledge to optimize cash flow, preserve wealth, and enhance tax efficiency.

You'll gain practical insights and actionable steps to navigate complex tax landscapes, ensuring your clients (and your business) are well-prepared for 2025 and beyond. Master the nuances of:

  • **Investment Strategies within a Corporation:** Learn how passive income impacts the Small Business Deduction (SBD) and strategies for maintaining SBD eligibility, including structuring investment portfolios and utilizing holding corporations.
  • **Loss Utilization:** Understand non-capital and net capital losses, including carry-back/carry-forward rules, optimal application, and managing loss claims under CRA scrutiny.
  • **Shareholder Compensation:** Explore tax-efficient compensation models (salary vs. dividends vs. blended approaches), their impact on RRSP contribution room and CPP obligations, and how to navigate Alternative Minimum Tax (AMT) and corporate-personal tax integration.
  • **Succession Planning & Exit Strategies:** Grasp the complexities of estate freezes, maximizing the Lifetime Capital Gains Exemption (LCGE), and managing family trusts and attribution rules for intergenerational transfers.
  • **Asset Transfers & Rollover Provisions:** Demystify Section 85, 86, and 97 rollovers, crucial for corporate restructurings and related-party transfers, and learn to support Fair Market Value (FMV) calculations under CRA review.
  • **Associated & Connected Corporations:** Differentiate between these critical concepts and understand their implications for the SBD, alongside strategies for managing and restructuring complex corporate relationships.
  • **Capital Asset Acquisition & Disposition:** Analyze lease vs. buy decisions and optimize Capital Cost Allowance (CCA) planning, including handling recaptures and terminal losses.
  • **Foreign Income & Repatriation:** Classify foreign affiliate income, maximize foreign tax credits, and effectively repatriate funds while understanding FAPI and surplus rules.

This course moves beyond theory, offering real-world examples and expert advice to tackle potential complexities and common CRA challenges. Prepare to arm yourself with the expertise needed to secure significant tax advantages and foster long-term financial stability for Canadian businesses.

Your Instructor

Brian Anderson
Brian Anderson

Chartered Professional Accountant

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star2,996 reviews

Brian Anderson, CPA, has more than 15 years of experience in accounting, taxation, and business advisory services, with particular expertise in partnership structures and professional service firms. Since obtaining his CPA designation, he has developed extensive practical knowledge across a broad range of accounting matters, including partnership taxation, adjusted cost base (ACB) calculations, GST/HST compliance, financial reporting, and business structuring. Brian has advised on all stages of the partnership lifecycle, from initial formation and ownership structuring through partner admissions and withdrawals, to partnership dissolutions and reorganizations. His experience includes helping businesses evaluate the use of corporations, holding companies, management corporations, and other related entities within partnership arrangements to achieve commercial and tax objectives. He holds a degree in Accounting with a minor in Law from Toronto Metropolitan University (formerly Ryerson University). In addition to his professional expertise, Brian has developed a global perspective through his exposure to international business practices, including time spent in Japan studying different approaches to business operations and governance.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.

Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.

What Students Are Saying

4.9
Student's Choice
281 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.