Rollovers Under The Income Tax Act
An in-depth course on common Canadian Rollovers Under the Income Tax Act: how they work, when they apply, their uses, and common errors. Custom-written for CPAs in public practice.
Starts Thursday, January 25
12:00 PM - 2:30 PM ET
Hugh Woolley
Learn Section 85, sections 86/51/85.1/87/88, butterfly reorganizations, partnership and trust rollovers, spousal transfers, and farm succession provisions through structured learning and practical application.
PROGRAM CURRICULUM →
PROGRAM Overview
Rollovers are among the most powerful—and dangerous—tools in Canadian tax practice. This five-week program takes you from foundational concepts to fairly complex reorganizations, giving you the practical knowledge and confidence to handle rollovers safely and effectively.
You'll learn the mechanics of corporate rollovers (sections 85, 86, 51, 85.1, 87, and 88), partnership and trust transfers, and specialized provisions like spousal rollovers, change of use, and farm and fishing property. Through detailed examples, election form walkthroughs, and sequence scenarios, you will know what to look for and where traps hide. This isn't just theory, it's the working knowledge you need to execute rollovers correctly, avoid costly mistakes, and protect yourself and your clients.
Our 2026 intake is now open. With registration available only once a year, this is your chance to secure a spot.
KEY LEARNING OBJECTIVES
Understand the mechanics of Section 85, corporate reorganizations (86/51/85.1/87/88/55), partnership and trust transfers, spousal rollovers, and family farm and fishing property provisions.
Learn when each provision applies, how to structure transactions correctly, calculate PUC and ACB, identify deemed gifts, and complete election forms accurately.
Identify the traps that lead to reassessments including consideration errors, valuation issues, PUC calculation mistakes, incomplete elections, and problems in rollover sequences.
Apply rollovers strategically in estate freezes, succession planning, and reorganizations while developing judgment to recognize opportunities and know when specialist advice is required.
This program is now open for registration. Secure your spot today for this exclusive program. Starts January 25, 2025.
NOTICE:
Registration for this program is only open once a year. After the program has concluded, you will not be able to register until the 2027 edition.
Rollovers Under The Income Tax Act
- 12 Hours Verifiable CPD
- Led by Experienced Tax Professionals
- Course Presented in Webinar Format
- Guided Quiz Walkthrough Videos
- "No One Left Behind" Sessions
- Includes Slides, Notes, and Q&A
- 1 Year Access to Recordings
- Custom-written for CPAs in Public Practice
DATES
A focused 5-week program with invaluable insights divided into 2-hour sessions and 30-minute live Q&A. Sessions run from 12:00 PM EST to 2:30 PM EST.
SESSION |
DATE |
TIME |
|---|---|---|
Session 1 |
Thursday, January 30, 2025 |
12:00 PM – 2:30 PM EST |
Session 2 |
Tuesday, February 11, 2025 |
12:00 PM – 2:30 PM EST |
Session 3 |
Tuesday, February 18, 2025 |
12:00 PM – 2:30 PM EST |
Session 4 |
Tuesday, February 25, 2025 |
12:00 PM – 2:30 PM EST |
Session 5 |
Tuesday, March 4, 2025 |
12:00 PM – 2:30 PM EST |
CURRICULUM
Optional Sessions
Meet Your Presenters
Michael Cadesky
Michael Cadesky is the managing partner at Cadesky Tax and a committed contributor to the tax and accounting professions since 1980, earning the title of Fellow from CPA Ontario. He is a past governor of the Canadian Tax Foundation, past chair of STEP Canada and STEP Worldwide, and past chair of the CPA Canada Tax Committee for Small and Medium-Sized Enterprises. Michael is also the co-author of 11 books on tax subjects and the author or co-author of numerous papers and articles on Canadian and international taxation.
Hugh Woolley
Hugh Woolley is an independent tax consultant who has taught income tax for over 30 years for a number of different professional organizations. Hugh has written courses for CPA Canada and over 10 papers for the B.C. Tax Conference as well as papers for the CTF's National Tax Conference and STEP Canada's National Conference. From 1990–1992 he worked at the CRA's Rulings Directorate in Ottawa writing "butterfly" tax rulings. Hugh is a past Governor of the Canadian Tax Foundation.
What if I miss a session?
All sessions will be recorded and uploaded, allowing you to watch the recordings anytime. Slides with detailed notes will also be provided.
Does the program provide CPD?
Yes. At the end of the program, you will receive a verifiable CPD certificate indicating all instructional learning hours and required details.
Are these online or in-person seminars?
Cadesky Tax Seminars are hosted online. You can join live from any device with internet access. Each session ends with a live Q&A.