LEARNING PATH \
Estate Planning
Designed for CPAs and tax practitioners who advise individuals and private clients, offering both technical guidance and practical insights.
Principal Residence Exemption
Master the complexities of the principal residence exemption including eligibility criteria, change of use rules, and strategies for maximizing tax savings on your primary home.
Taxation of Separation / Divorce
Navigate the tax implications of separation and divorce including spousal support, property transfers, child support, and RRSP/pension splitting considerations.
Alternative Minimum Tax (AMT)
Understand the Alternative Minimum Tax (AMT) calculation, preference items, exemptions, and strategies to minimize AMT exposure for high-income individuals.
Stock Options / Incentives
Explore the taxation of employee stock options, stock appreciation rights, restricted stock units, and other equity-based compensation arrangements.
Tax Issues and Vulnerable People
Learn about tax considerations for vulnerable populations including seniors, persons with disabilities, low-income individuals, and available tax credits and benefits.
Registered Plans (RRSP, RRIF, and TFSA)
Master registered retirement savings plans, retirement income funds, and tax-free savings accounts including contribution limits, withdrawal strategies, and estate planning.
Office-in-Home Expenses
Understand the rules for claiming home office expenses including eligibility requirements, and documentation needed for employees and self-employed individuals.