Canadian Tax CPD Courses Built for Practising CPAs
Structured courses and live seminars on Canadian tax, taught by experts at Cadesky Tax. Every program issues a verifiable CPD certificate for your CPA requirements.
Module 1 introduces the two objectives that frame owner-manager remuneration planning, and how salary, dividends and the corporate pools affect one another.
What are the two overriding objectives of owner-manager remuneration planning described in this material?
These two objectives frame everything else in the material. Practitioners who focus only on the remuneration mix (salary vs. dividend) and ignore corporate structure often miss that an inappropriate structure can block access to the capital gains exemption or trigger TOSI problems that no amount of clever remuneration planning can fix afterward.
There is one clearly identifiable best corporate structure that practitioners should recommend to all owner-manager clients.
False. No single structure has only advantages and no disadvantages, since every structure involves trade-offs. For example, a trust sandwich structure protects purity but creates TOSI and income splitting complications. Practitioners who default to one structure for every client risk recommending something that suits one objective while quietly undermining another.
Which of the following is given as an example of how the various remuneration factors are linked to one another?
Changing one variable in a remuneration plan, such as electing to pay an eligible dividend, has downstream effects on other pools like ERDTOH and GRIP. Treating each factor in isolation is a common source of errors when practitioners model remuneration scenarios.
Enroll in Owner-Manager Tax Practice to finish the Module 1 workshop and all ten modules, with 10.0 hours of verifiable CPD.
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Trusted by CPAs and Firms
Across Canada Since 1996.
- 30 Yearsof Tax Education
- Verifiable CPDCertificate on Every Course
- Tax SpecialistsSenior Staff at Cadesky Tax
- 35+ CoursesAcross Six Learning Paths
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The 2026 Tax Seminar Series Is Now in SessionEight live seminars from September to December with Michael Cadesky and Hugh Woolley, covering the year’s key tax developments with 20 hours of verifiable CPD.
See the Schedule
Verifiable CPD on Every Course
Every Cadesky program issues a verifiable CPD certificate on completion. For 30 years, Canadian CPAs have used our seminars to keep their tax knowledge current and their CPD hours reported.
This certifies that
Jane Smith, CPAhas successfully completed
Owner-Manager Tax PracticeA Certificate Ready for Your CPD Reporting
- Issued automatically when you complete a course.
- Download and keep a PDF copy for your records.
- Professional ethics hours shown separately.
- Every certificate stored in one account.
Practical, Client-Ready Skills
- Worked examples taken from real tax scenarios.
- Planning ideas and traps flagged in the notes.
- Practice aids you can reuse in your own work.
Organized Around Your Practice
- Six learning paths covering each area of Canadian tax.
- Lessons you can finish in one sitting.
- A recommended order for building depth over time.
Built to the Gold Standard
- Knowledge assessments that reinforce what you learned.
- Detailed notes to reference on future engagements.
- Live Q&A with the presenters at the end of every broadcast.
Build Depth in the Area You Practise In
Six structured paths, each with the complete set of courses for one area of Canadian tax, from the core rules to the complex planning.
Personal Tax
Personal returns, property, employment income and the reformed minimum tax. Where most client questions start.
6Courses
9.0hVerifiable CPD
After This Path You Can
- Work through the new AMT rules for any client with large gains or donations.
- Plan principal residence designations across two properties.
- Handle support payments and asset division on separation.
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Alternative Minimum Tax$150 - 02
AMT Recovery Mission$75 - 03
Principal Residence Exemption$150 - 04
Taxation and Divorce$150 - 05
Stock Options and Employee Incentives$150
Owner-Manager
Private corporations and their shareholders: remuneration, the small business limit, association and structure.
10Courses
21.8hVerifiable CPD
After This Path You Can
- Model salary against dividends for an owner-manager.
- Test whether corporations are associated under s. 256.
- Split income in a way that survives a TOSI review.
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Owner-Manager Tax Practice$650 - 02
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Association Rules$150 - 03
Tax and AI: The Future Arrived Yesterday$150 - 04
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Income Splitting Strategies$150 - 05
Capital Gains Exemption$150
Estate Planning
Trusts, freezes, succession and taxation at death. Decisions with deadlines, and most cannot be reversed.
4Courses
7.0hVerifiable CPD
After This Path You Can
- Repair common trust problems, including the 21-year rule.
- Choose between a pipeline and a s. 164(6) carryback.
- Move a family business to the next generation under s. 84.1.
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Trusts: Common Problems and How to Fix Them$225 - 02
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Succession of the Family Business$150 - 03
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Estate Freeze$150 - 04
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Taxation at Death and Post-Mortem$150
International Tax
Cross-border income, foreign affiliates, treaties and expansion, written for the CPA without a specialist down the hall.
6Courses
12.0hVerifiable CPD
After This Path You Can
- Prepare a T1134 with confidence.
- Structure a client’s first U.S. operations.
- Calculate the s. 126 foreign tax credit country by country.
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T1134: Behind the Form$225 - 02
Introduction to Tax Treaties$150 - 03
Foreign Tax Credit$150 - 04
Doing Business in the U.S.$225 - 05
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The Troublesome US Beneficiary$150
Tax Practice
CRA audits and objections, the mandatory disclosure regimes, and the professional ethics hours you report.
3Courses
8.0hVerifiable CPD
After This Path You Can
- Manage a CRA audit from first contact to objection.
- Identify which special reporting forms a client must file.
- Meet your professional ethics hours with practical cases.
Special Topics
The provisions that need a session of their own: rollovers, acquisition of control, debt forgiveness and SR&ED.
6Courses
18.5hVerifiable CPD
After This Path You Can
- Choose and document the right rollover for a reorganization.
- Plan around an acquisition of control.
- Identify SR&ED claims under the expanded rules.
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Rollovers Under the Income Tax Act$595 - 02
SR&ED: New Rules, New Opportunities$225 - 03
Purchase and Sale of a Business$50 - 04
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Interest Expense$150 - 05
Acquisition of Control$150
Canadian Tax Courses for Every Client Situation
Grouped by the situations you handle most, each with a verifiable CPD certificate.
New and Free to Start
The latest additions to the catalog, plus free seminars that still earn verifiable CPD.
- New10 structured modules built for practitioners. Covers integration, the small business deduction, refundable tax, remuneration, TOSI income splitting, and the traps that catch owner-managers most often.View CourseOwner-Manager Tax Practice10.0h Verifiable CPD$650
- NewFive tests in subsection 256(1), and a discretionary trust that quietly associates three companies that never met.View CourseAssociation Rules2.0h Verifiable CPD$150
- NewForeign income, Canadian tax, and the country by country s. 126 calculation that decides how much of it you get back.View CourseForeign Tax Credit1.5h Verifiable CPD$150
NewThe flat rate method is gone. What qualifies now, what the T2200 has to say, and where the claims get denied.View CourseOffice In-Home Expenses1.0h Verifiable CPD$150
FreeTen tariff and customs questions clients started asking overnight, answered in under an hour at no cost.View CourseTariffs: 10 Tricky Questions1.0h Verifiable CPDFree.png)
FreeTwo free hours on the year-end planning moves worth making before December 31, and the ones that no longer work.View Course2024 Year-End Tax Planning2.0h Verifiable CPDFree
Running a Private Corporation
Integration, the small business deduction and the structures around it.
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Salary or dividends, and the integration arithmetic that tells you which one for this client, this year.View CourseTax Rates and Integration1.0h Verifiable CPD$150
The passive income grind on the $500,000 business limit is reaching further every year. Where the limit goes, and how to keep it.View CourseSmall Business Deduction0.5h Verifiable CPD$150
Rental income can cost a corporation the small business rate. The five employee test and the associated corporation fix.View CourseSpecified Investment Business0.3h Verifiable CPD$50- NewFive tests in subsection 256(1), and a discretionary trust that quietly associates three companies that never met.View CourseAssociation Rules2.0h Verifiable CPD$150
Six structures for a professional corporation, the provincial rules that constrain them, and which one fits.View CourseTax Structures for Professionals1.0h Verifiable CPD$150- Higher expenditure limits and wider eligibility for SR&ED credits. What to claim now for clients you had written off as ineligible.View CourseSR&ED: New Rules, New Opportunities2.5h Verifiable CPD$225
- How tax practitioners are using AI in practice today, and the failure modes that would cost you a client.View CourseTax and AI: The Future Arrived Yesterday2.0h Verifiable CPD$150
- New10 structured modules built for practitioners. Covers integration, the small business deduction, refundable tax, remuneration, TOSI income splitting, and the traps that catch owner-managers most often.View CourseOwner-Manager Tax Practice10.0h Verifiable CPD$650
When a Client Sells, Buys or Restructures
Transactions, reorganizations and the provisions that follow them.
- Shares or assets. One decision, opposite answers for the two sides, and the price adjustment that bridges them.View CoursePurchase and Sale of a Business0.5h Verifiable CPD$50
- Every major rollover provision, from s. 85 to ss. 51 and 86, the mechanics of each election, and the drafting errors that undo them.View CourseRollovers Under the Income Tax Act12.5h Verifiable CPD$595
- Qualify the shares as QSBC, purify the balance sheet, and protect the LCGE claim before the letter of intent is signed.View CourseCapital Gains Exemption2.0h Verifiable CPD$150
- A change of control resets the year, streams the losses and writes down the assets. Plan the sequence around it.View CourseAcquisition of Control1.0h Verifiable CPD$150
- Current use, direct use, and the s. 20(1)(c) tracing that has to hold up years after the borrowing.View CourseInterest Expense1.0h Verifiable CPD$150
The forgiven amount grinds through the s. 80 ordering rules before anything is left to include in income.View CourseDebt Forgiveness1.0h Verifiable CPD$150- Four estate freeze structures, the valuation support each one needs, and the double tax trap waiting at the end.View CourseEstate Freeze1.0h Verifiable CPD$150
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Five real holdco and opco client structures, diagnosed on screen and rebuilt.View CourseCorporate Structures0.5h Verifiable CPD$50
When a Client Leaves Canada or Invests Abroad
Departures, treaties, foreign income and cross-border structures.
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Departure tax, the residual ties that keep a client resident, and the security election on unrealized gains.View CourseLeaving Canada0.5h Verifiable CPD$50- How to read a Canadian tax treaty in order: residence, then the distributive articles, then the MLI sitting on top of it.View CourseIntroduction to Tax Treaties1.5h Verifiable CPD$150
- NewForeign income, Canadian tax, and the country by country s. 126 calculation that decides how much of it you get back.View CourseForeign Tax Credit1.5h Verifiable CPD$150
- Permanent establishment, state nexus and the US LLC question. The structure is far cheaper to get right before the first sale.View CourseDoing Business in the U.S.2.5h Verifiable CPD$225
- One US person in the family can reshape an entire Canadian estate plan. Find them before the trust is settled.View CourseThe Troublesome US Beneficiary2.0h Verifiable CPD$150
- Four hours inside the T1134 foreign affiliate information return, written for the CPA who inherited a foreign affiliate and has no specialist to ask.View CourseT1134: Behind the Form4.0h Verifiable CPD$225
Life Events and Family Planning
Separation, the family home, succession and taxation at death.
- Property splits, support payments and unwinding the s. 74.1 attribution rules, in the order a separation agreement actually arrives.View CourseTaxation and Divorce2.0h Verifiable CPD$150
- The exemption everyone assumes they understand, until the change of use under s. 45(2), the extra half hectare, or the trust ownership comes up.View CoursePrincipal Residence Exemption2.0h Verifiable CPD$150
- The $200,000 vesting cap, the employer deduction election, and how the deferral works inside a CCPC.View CourseStock Options and Employee Incentives1.0h Verifiable CPD$150
- TOSI compliant splitting that survives a review, including the excluded share and excluded business routes.View CourseIncome Splitting Strategies2.5h Verifiable CPD$150
- The 21 year rule, T3 trust reporting and four other trust problems, each one drawn from a structure that had to be repaired.View CourseTrusts: Common Problems and How to Fix Them2.5h Verifiable CPD$225
- Moving the business to the next generation under the intergenerational transfer rules in s. 84.1 without losing the exemption.View CourseSuccession of the Family Business2.0h Verifiable CPD$150
- Pipeline, s. 164(6) loss carryback, or both. The post-mortem decisions have a deadline and most of them are irreversible.View CourseTaxation at Death and Post-Mortem1.5h Verifiable CPD$150
Compliance, CRA and Professional Practice
Audits, reporting obligations, the minimum tax and your ethics hours.
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CRA audit through notice of objection through taxpayer relief. What works, what escalates, and what to put in writing.View CourseDealing with CRA3.0h Verifiable CPD$225.png)
Three mandatory disclosure regimes arrived since 2023. Miss one and the penalty is not proportionate to the oversight.View CourseSpecial Reporting Forms2.0h Verifiable CPD$150.png)
Conflicts, client pressure and aggressive positions. Where the professional line sits, with the required ethics hours.View CourseEthics for CPAs3.0h Verifiable CPD$150- The reformed AMT rules, in force since 2024, pull in capital gains, donations and employee options at once. Work out who actually gets caught.View CourseAlternative Minimum Tax1.5h Verifiable CPD$150
- Minimum tax paid in an earlier year is recoverable for seven. Find it before the AMT carryforward runs out.View CourseAMT Recovery Mission1.5h Verifiable CPD$75
- NewThe flat rate method is gone. What qualifies now, what the T2200 has to say, and where the claims get denied.View CourseOffice In-Home Expenses1.0h Verifiable CPD$150
Learn From Canadian Tax Specialists
Our presenters advise clients every week across owner-manager, estate, international and cross-border tax. They teach the issues they see in real cases.
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Michael Cadesky
Managing Partner
FCPA, FCA, FTIHK, CTA, TEP (Emeritus) -
Hugh Woolley
Income Tax Educator
CPA, CA, TEP -
Grace Chow
International Tax & Treaties
FCPA, FCA, FCCA (UK), CTA, TEP -
Dean Smith
Canada–U.S. Cross-Border Planning
PhD, CFP, TEP, CPA, CA, RWM -
Matthew Cho
Canadian & International Tax
CPA, CA, TEP -
Nancy Yan
International Tax & Estates
CPA, CA, TEP
2026 Tax Seminar Series
Eight seminars on the year’s key tax developments, presented by Michael Cadesky and Hugh Woolley with live Q&A at every session.
- 20 Verifiable CPD HoursIncluding ethics hours
- Slides and Detailed NotesPlus Technical Corner
- Tax Seminars ArchiveIncluded with registration
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Seminar 01ATax Update 2026BBare Trusts Are Back
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Seminar 02CAdvising Young AdultsDNew Rules for Voluntary Disclosures
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Seminar 03ELeaving CanadaFSuccessful Fairness Applications
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Seminar 04GPurchase and Sale of a Business
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Seminar 05HOwner-Manager Remuneration
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Seminar 06IManaging a CRA AuditJTax Avoidance Tools
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Seminar 07KAcquisition of Control
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Seminar 08LYear-End Tax Planning
Canadian Tax CPD, Answered
Common questions from CPAs about verifiable CPD, access and what each course includes.
Do Cadesky Tax Seminars courses count as verifiable CPD?
Yes. Every Cadesky Tax Seminars program issues a verifiable CPD certificate on completion. The certificate is stored in your account and is ready for your CPA reporting. Some programs also include a knowledge assessment, but an assessment is not required for the hours to be verifiable.
Are the seminars live or on demand?
Both. The 2026 Tax Seminar Series runs online across eight scheduled sessions, with live Q&A at the end of each broadcast. Every course in the catalog is on demand: register, watch at your own pace, and keep access to the recording and materials for one year.
Who presents the courses?
Senior Canadian tax specialists at Cadesky Tax, including Michael Cadesky, Hugh Woolley, Grace Chow, Dean Smith, Matthew Cho and Nancy Yan, with guest presenters on specialist subjects such as SR&ED and customs and trade.
How long do I have access to a course?
One year from registration. Access covers the recording and every piece of material included with that program, so you can return to it whenever the issue comes up in practice.
How many CPD hours does a Canadian CPA need?
As a general rule, CPA members complete 120 hours of CPD over a rolling three-year period, at least half of it verifiable, including four verifiable hours of professional ethics. A minimum of 20 hours, including 10 verifiable hours, is completed each year, and CPD records are kept for five years. Requirements differ between provincial bodies, so confirm the current rules with your own.
What is included with a course registration?
Every registration includes the seminar recording and the presentation slides. Select programs also include detailed notes, walkthrough videos, a knowledge assessment and the Technical Corner. Each course page lists exactly what that program includes.
Is any of the CPD free?
Yes. Tariffs: 10 Tricky Questions (1.0 hour) and 2024 Year-End Tax Planning (2.0 hours) are full-length seminars offered at no charge. Both issue the same verifiable CPD certificate as a paid program.
How is Cadesky different from a general CPD provider?
Cadesky Tax Seminars covers Canadian tax and nothing else, and every course is taught by practising tax specialists rather than course writers. That shows in the level of detail: statutory references, worked examples with real numbers, and traps flagged where they actually arise.
See Exactly What You Get Inside a Course
The material that turns a recording into a reference you return to with every new client question.
Mr. A dies holding Opco shares with an ACB of $100 and FMV of $2,000,000. The deemed disposition under s. 70(5) triggers a $1,999,900 capital gain on the terminal return.
A pipeline, or a s. 164(6) loss carryback within the estate’s first taxation year, may remove the double tax. Model both before choosing.
Miss the one-year window for s. 164(6) and the option is gone. Diarize it on the date of death.
84.1(1) Non-Arm’s Length Sale of Shares
Where a taxpayer disposes of shares of a subject corporation to a purchaser corporation with which they do not deal at arm’s length, a deemed dividend may arise to the extent non-share consideration exceeds the greater of PUC and modified ACB.
84.1(2.3) Intergenerational Transfer Exception
A genuine transfer to children may be excluded, provided the immediate or gradual transfer conditions are met and control actually passes.
What CPAs Say After Attending
I am very appreciative of your courses. They are always informative with an easy to follow presentation. The accompanying notes are a terrific reference backup for future consultations. I wish I had known about your webinars sooner.
Michael and Hugh created a positive learning environment and encouraged meaningful participation throughout the sessions.
The presentations are relevant. The material is easy to follow. Worked examples are excellent. It is a great value.
I really enjoy your seminar series. Your presentations are extremely thorough and you explain complex tax issues very clearly.
I very much love the courses and only wished I knew about them 10 years ago.
Thanks for providing all the great courses. They are very practical, useful and interesting.
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