LEARNING PATH \
International Tax
Designed for CPAs and tax practitioners who advise individuals and private clients, offering both technical guidance and practical insights.
Earn Verifiable CPD Hours
Each course in this learning path qualifies for verifiable CPD credit. Upon completion, you will receive a certificate confirming your CPD hours.
Included Learning Resources
Many courses include carefully selected materials to deepen your understanding and support practical application in your work.
You will have access to:
- CRA legislative references
- Teach tests and explanation videos
- Downloadable checklists and documents
- Detailed notes and presentation slides
Technical Corner
Technical Corner covers relevant sections of the Income Tax Act when applicable. Go beyond the fundamentals with our in-depth technical commentary and insights from the Cadesky team.
T1134: Behind the Form
Master the T1134 information return requirements for foreign affiliates including filing deadlines, controlled and non-controlled foreign affiliate distinctions, and common compliance pitfalls.
Foreign Tax Credit
Understand foreign tax credit calculations, limitations, carryforward provisions, and strategies to maximize relief from double taxation on foreign-source income.
Doing Business in the U.S.
Navigate U.S. tax implications for Canadian businesses including permanent establishment rules, branch tax, treaty benefits, withholding requirements, and entity structure considerations.
Tax Treaties, an Introduction
Learn the fundamentals of tax treaties including residency tie-breaker rules, permanent establishment concepts, withholding tax reductions, and how treaties prevent double taxation.
Becoming Canadian Resident
Explore tax implications of establishing Canadian residency including deemed acquisition rules, pre-immigration planning, foreign property reporting, and transitional tax considerations.
Leaving Canada
Understand departure tax rules including deemed disposition on emigration, security posting requirements, treaty relief options, and strategies to minimize exit tax liability.
Taxation of Non-Residents
Learn Canadian tax obligations for non-residents including Part XIII withholding tax, section 116 certificates, taxable Canadian property, and treaty-based exemptions.
Foreign Affiliate Rules
Master the complex foreign affiliate regime including FAPI rules, foreign accrual property income, exempt surplus, taxable surplus calculations, and dividend repatriation strategies.