LEARNING PATH \
International Tax
Designed for CPAs and tax practitioners who advise individuals and private clients, offering both technical guidance and practical insights.
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.