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Courses/Tax/Tax Planning & Compliance *

Taxation of a CCPC - The Basics

Unlock the fundamental tax principles governing Canadian Controlled Private Corporations. Master income classification, tax rates, and integration to strategically minimize liabilities.

Created byAlex Garber
BeginnerUpdated Sep 29, 2025
Taxation of a CCPC - The Basics

What You'll Learn

check_circleClassify income types for Canadian Controlled Private Corporations (CCPC).
check_circleDetermine how different income streams are taxed within a CCPC.
check_circleUnderstand the concept of integration within the Canadian tax system.
check_circleUtilize Capital Dividend Account (CDA) for tax-free distributions.
check_circleExplain General Rate Income Pool (GRIP) and its implications.
check_circleApply Refundable Dividend Tax On Hand (RDTOH) rules effectively.

About This Course

The most common type of corporation that exists in Canada is a Canadian-Controlled Private Corporation (“CCPC”).  Unfortunately, there are a myriad of tax rules that apply specifically to CCPCs, making taxation of them quite complicated and challenging for business owners and advisors alike.  In this course, we will discuss the basics of how a CCPC pays tax in Canada.

Topics covered include:

  • What is a CCPC?
  • Different types of income earned by a CCPC – how they are determined
  • Different types of income earned by a CCPC – how they are taxed (Federal and Ontario)
  • What is integration and how does it work?
  • Why are dividends “eligible” and “non-eligible”?
  • What is GRIP and why does it exist?
  • What is RDTOH and why does it exist?
  • How is RDTOH calculated?
  • Example – RDTOH calculation
  • Why is RDTOH split into ERDTOH and NERDTOH?
  • Example – ERDTOH and NERDTOH calculation

Your Instructor

Alex Garber
Alex Garber

Educator and Tax Advisor

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star7,626 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

What Students Are Saying

5.0
Student's Choice
52 reviews

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 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.

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