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Courses/Tax/Tax Planning & Compliance *

Tax Relationships – Related, Affiliated, Connected

In Canada, there exist different types of relationships that are relevant for income tax purposes.

Created byAlex Garber
4.7
(90 reviews)
IntermediateUpdated Dec 10, 2023
Tax Relationships – Related, Affiliated, Connected

About This Course

In Canada, there exist different types of relationships that are relevant for income tax purposes. Although they may sound similar, each one means something different and is relevant for different reasons. In this seminar, we will take a detailed look at 3 of these types of relationships.

Topics will include:

Related Entities

  • Tax implications of being "related"
  • Who is "related" for income tax purposes?
  • Detailed review of the technical rules
  • What type of control is relevant?
  • What constitutes a group?
  • Special modifying rules
  • Examples of application – various scenarios

Affiliated Entities

  • Tax implications of being "affiliated"
  • Who is "affiliated" for income tax purposes?
  • Detailed review of the technical rules
  • Examples of application – various scenarios

Connected Corporations

  • Tax implications of being "connected"
  • Who is "connected" for income tax purposes?
  • Detailed review of the technical rules
  • What constitutes control?
  • Examples of application – various scenarios

Your Instructor

Alex Garber
Alex Garber

Educator and Tax Advisor

menu_book20 courses
star7,435 reviews

Alex Garber, CPA, CA, MTax has been working in public accounting since 2004, focusing primarily on income taxation for Canadian owner-managed businesses and their shareholders. Alex presents PD seminars for CPA Ontario and facilitates at the CPA Canada In-Depth Tax Program. Alex is also a faculty member at the Schulich School of Business, York University, where he teaches income taxation at both undergraduate and master's levels. Alex started his career with Deloitte and Touche LLP in Toronto. He is currently an independent tax advisor, assisting various clients, sole-practitioners and CPA firms in Ontario.

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

4.7
Student's Choice
90 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.