Divorce & Separation Explained By Tax Experts
2 Hours Verifiable CPD | Slides with Detailed Notes Included
In this program, you will learn how to:
- Determine the proper tax treatment of support payments and property transfers
- Implement strategic tax planning for asset and corporate division
- Navigate principal residence exemption issues during relationship breakdown
- Properly structure third-party payments and handle attribution rules
- Identify deductible fees and optimize post-separation tax positions
Purchase | $150 CAD Start Learning
Navigate the Tax Complexities of Separation & Divorce
Approximately 40% of relationships in Canada end in separation or divorce, creating a significant demand for professional tax guidance. When couples separate, they face numerous tax implications that can lead to costly mistakes or missed opportunities. These insights will help you provide valuable advice during challenging times.
Divorce & Separation Explained By Tax Experts
Program Length:
2h 03min. Optional recorded Q&A session included.
This course is for you if you are responsible for:
- Advising clients going through separation or divorce
- Structuring support payment arrangements
- Planning property divisions with significant tax implications
- Managing corporate reorganizations due to relationship breakdown
- Ensuring tax compliance during challenging transitions
- Providing tax advice to family law practitioners
Program Curriculum
• Meaning of Spouse/Common Law Partner for Income Tax Purposes
• Meaning of Conjugal Relationship
• Separation for Income Tax Purposes
• Tax Filings Upon Separation
• Conditions for Deducting Spousal Support
• Written Agreement or Court Order Requirements
• Periodic Payment Criteria
• Third-Party Payments: General and Specific Rules
• Ordering Rules and Arrears Payments
• Payments To/From Non-Residents
• Separation of Marital Property Rules
• Principal Residence Considerations
• Transfer of Deferred Plans (RRSP, RRIF, FHSA)
• CPP Credits Division
• Spousal Attribution Rules
• Private Company Shares Transfer Strategies
• Corporate Reorganizations and Butterflies
• Trust Distributions in Separation
• Partition of Matrimonial Property
• Mandatory Disclosure Rules
• Legal Fees Deductibility
• Eligible Dependent Credit
• Child Care Expenses
• Tax Discounts and Equalizations
• Canada Child Benefit
• Payroll Variation
Completing this program earns you a Verifiable CPD Certificate to help you meet your annual and triennial CPD requirements, including the minimum of 10 verifiable hours per year and 60 verifiable hours over a three-year period.
Hear From Our Learners
Register Now: Full Access To The Recordings & Materials
This seminar is now available on-demand, your registration includes the CPD Certificate at completion.
Taxation & Divorce
- 2 Hours Verifiable CPD
- Led by Tax Professionals
- Includes Slides and Detailed Notes
ABOUT THE PRESENTER
Michael Cadesky
FCPA, FCA, FTIHK, CTA, TEP (Emeritus)
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.
ABOUT THE PRESENTER
Hugh Woolley
CPA, CA, TEP
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.
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