Canadian Tax CPD Courses for CPAs
Structured courses and live seminars on Canadian income tax, taught by senior specialists at Cadesky Tax. Every program issues a verifiable CPD certificate for your CPA reporting requirements.
Chapter 2 of 4 · The Gross-Up and Credit
A CCPC in Ontario earns $100,000 of active business income eligible for the small business deduction. Combined corporate tax at 12.2% leaves $87,800 to pay out as a non-eligible dividend.
Compare the combined tax on the dividend with salary at the same marginal rate. Integration is rarely perfect, so model both before recommending either.
Associated corporations share one $500,000 business limit. Check s. 256 before assuming the full SBD is available.
Walkthrough · Question 2
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 hard files.
Personal Tax
Personal returns, property, employment income and the reformed minimum tax. Where most client questions start.
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.
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.
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.
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.
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.
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
Every Course Issues a Verifiable CPD Certificate
Certificates are issued on completion and stored in your account, ready for your provincial CPA body’s CPD reporting, including professional ethics hours.
- 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.
2026 Tax Seminar Series
Our annual series of Canadian tax seminars, now in its 30th year. Eight sessions from September to December cover the year’s key tax developments, presented by Michael Cadesky and Hugh Woolley.
- 20Verifiable CPD Hours
- 8Seminars
- 12Topics
2026 Tax Seminar Series Schedule
Each seminar is broadcast at 9:00 AM and 12:00 PM ET.-
Seminar 01
- ATax Update 2026
- BBare Trusts Are Back
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Seminar 02
- CAdvising Young Adults
- DNew Rules for Voluntary Disclosures
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Seminar 03
- ELeaving Canada
- FSuccessful Fairness Applications
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Seminar 04
- GPurchase and Sale of a Business
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Seminar 05
- HOwner-Manager Remuneration
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Seminar 06
- IManaging a CRA Audit
- JTax Avoidance Tools
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Seminar 07
- KAcquisition of Control
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Seminar 08
- LYear-End Tax Planning
In the Words of the CPAs Who Attend
Comments from seminar evaluations, shared as written.
Greatly enjoy your tax courses — very informative, practical and relevant. Complex subject matter is presented in a logical and understandable manner. The illustrations have been very useful and used as a template to work through client scenarios. I find the live Q&A equally informative, as many of the questions I have are addressed.
I very much love the courses and only wished I knew about them 10 years ago.
Michael and Hugh created a positive learning environment and encouraged meaningful participation throughout the sessions.
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.
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.
Thanks for providing all the great courses. They are very practical, useful and interesting.
Our Signature Tax Programs
For 30 years, Canadian CPAs have relied on Cadesky programs to keep their tax knowledge current. Each one is built by practising specialists, structured for busy professionals, and issues a verifiable CPD certificate you can report to your CPA body.
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The Year’s Developments, Explained by Specialists
- Eight seminars across the key tax developments of the year.
- Live Q&A with the presenters at every session.
- 200+ hours of past seminars in the archive, indexed by topic.
A Complete Program for Advising Private Corporations
- Ten structured modules, from integration to TOSI.
- Knowledge assessments with presenter walkthroughs.
- Worked examples you can use as templates on client files.
Every Major Rollover, Section by Section
- Section 85 through sections 51 and 86, with the election mechanics.
- Technical Corner reviews of the provisions on screen.
- The drafting errors that undo a rollover, and how to avoid them.
Structured Courses That Build Real Expertise
Our on-demand courses are organized into lessons and chapters, with knowledge assessments along the way. Start any time and keep access for a full year.
Practical, Client-Ready Skills
- Worked examples taken from real client files.
- Planning ideas and traps flagged throughout 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 broken into chapters 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 as a reference for future files.
- A verifiable CPD certificate when you complete the course.
Find the Right Course for the File on Your Desk
Every Canadian tax CPD course we offer, grouped by the situations practitioners face. Each one is taught by practising tax specialists and issues a verifiable CPD certificate.
Flagship Programs
Our most complete programs, for practitioners who want depth in one area.
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The 30th anniversary edition. 8 seminars from September to December, 20 hours of verifiable CPD + 2 hours of Professional Ethics in one registration, and the seminar archive included.View Course2026 Tax Seminar Series20.0h Verifiable CPD$695- 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
- 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
- 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
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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)
Conflicts, client pressure and aggressive positions. Where the professional line sits, with the required ethics hours.View CourseEthics for CPAs3.0h Verifiable CPD$150
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
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 taken from a file 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
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 on real files 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
Compliance, CRA and Professional Practice
Audits, reporting obligations, the minimum tax and your ethics hours.
- 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
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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- 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
Quick CPD: One Hour or Less
Focused sessions you can finish in a lunch break.
- 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
- 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
- Five real holdco and opco client structures, diagnosed on screen and rebuilt.View CourseCorporate Structures0.5h Verifiable CPD$50
- Departure tax, the residual ties that keep a client resident, and the security election on unrealized gains.View CourseLeaving Canada0.5h Verifiable CPD$50
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
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 on real files.
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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
See Exactly What You Get Inside a Course
Every program includes the recording and slides. Select programs add the material below.
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.
Rollovers Under the Income Tax Act
Awarded to Jane Smith, CPA · November 2, 2026
10+ Years of Seminars, Indexed by Topic
The Tax Seminars Archive holds every past series session. Search by topic and find the one that covered the issue in front of you.
- Included with 2026 Tax Seminar Series registration
- Slides and notes for every session
Ask the Presenters Directly
Put your question to the specialists during every live session. Answers come from the presenters on the spot, not a moderator.
- Live Q&A at every series session
- Questions and answers kept in the recording
If an employee exercises CCPC options and donates the shares in the same year, how does the new AMT treat the donation?
Only 30% of the gain on donated securities is included for AMT now, so check the client’s AMT before recommending the gift.
Does the half-hectare rule apply to a cottage held by a trust?
Cover Your CPD Year in One Place
Your certificates sit in one account, with verifiable and ethics hours shown separately, so year-end reporting takes minutes.
- Verifiable and ethics hours tracked
- Free seminars count toward your hours