Personal Tax Courses
for Canadian CPAs
In-depth Canadian personal tax courses covering capital gains, employment income, registered plans, family tax matters, and individual deductions. Taught by practicing tax professionals. Every course earns verifiable CPD credits.
Personal Tax Programs
All programs are self-paced and available on demand. Each course earns verifiable CPD hours on completion.
Tax Issues and Vulnerable People
Tax considerations for seniors, persons with disabilities, and low-income individuals, including the disability tax credit, caregiver amounts, and available federal and provincial benefits.
Registered Plans (RRSP, RRIF, and TFSA)
Contribution limits, over-contribution penalties, spousal RRSPs, RRIF minimum withdrawals, TFSA mechanics, and estate planning strategies for registered assets.
Office-in-Home Expenses
Eligibility for employees and self-employed individuals, workspace-in-the-home calculations, the T2200, and documentation requirements following the elimination of the flat-rate method.
What This Learning Path Covers
The Personal Tax learning path addresses the individual tax issues Canadian CPAs encounter most when advising employees, high-income individuals, and clients navigating major life events.
Principal Residence and Capital Gains
The principal residence exemption, change of use elections, partial exemption claims, flipping property rules, and planning strategies to shelter gains on real estate.
Family and Relationship Tax Issues
Spousal support deductibility, child support rules, property rollovers on marriage breakdown, attribution after separation, and RRSP transfer mechanics on divorce.
Employee Equity Compensation
Stock option taxation, the $200,000 annual vesting cap, stock appreciation rights, restricted stock units, and planning around the employee stock option deduction.
Alternative Minimum Tax
The revised AMT framework, adjusted taxable income calculation, preference items, the new 20.5% federal rate, and strategies to reduce or recover minimum tax paid.
Registered Plans and Retirement Savings
RRSP and RRIF rules, contribution room, spousal plan strategies, TFSA mechanics, over-contribution penalties, and integrating registered assets into estate plans.
Vulnerable Individuals and Work Expenses
The disability tax credit, caregiver credits, low-income benefits, home office eligibility for employees and the self-employed, and T2200 documentation requirements.
Who This Learning Path Is For
Designed for Canadian CPAs advising individuals at every stage of life, from employees and high earners to clients going through separation, retirement planning, or estate events.
CPAs in Public Practice
General practitioners who prepare T1 returns and advise individuals on deductions, credits, and year-end planning opportunities.
Advisors to High-Income Clients
CPAs working with executives, incorporated professionals, and investors who face stock option taxation, AMT exposure, or complex capital gains situations.
CPAs Advising on Family Law Matters
Tax professionals supporting clients through separation, divorce, or estate transitions who need to understand the tax consequences of support arrangements and asset transfers.
CPAs Building Personal Tax Depth
Tax professionals looking to strengthen their personal tax knowledge and earn verifiable CPD hours across the full range of individual tax issues.
Learn from Practicing Experts
Every personal tax course is taught by practitioners who have spent decades advising on the exact issues covered.
Michael Cadesky
FCPA, FCA, FTIHK, CTA, TEP
Managing partner at Cadesky Tax. Trusted lecturer, advisor to government, and author of numerous papers and books on Canadian and international tax since 1980.
Hugh Woolley
CPA, CA, TEP
Has taught income tax for over 30 years. Written courses for CPA Canada and contributed papers to major tax conferences. Past Governor of the Canadian Tax Foundation.
Grace Chow
FCPA, FCA, FCCA, FTIHK, CTA, TEP
Over 25 years in Canadian and international tax, foreign investment, acquisitions, tax treaties, estate planning, and cross-border tax disputes.
Dean Smith
PhD, CFP, TEP, CPA, CA, RWM
Over 30 years providing U.S./Canada cross-border planning and compliance, helping clients navigate the unique challenges of integrating two tax systems.
Matthew Cho
CPA, CA, TEP
Has guided domestic and overseas clients through complex Canadian tax matters, bringing precision and clarity to every engagement.
Nancy Yan
CPA, CA, TEP
Practicing taxation since 2000, specializing in Canadian and international tax, estate planning, cross-border transactions, and international business structuring.
Verifiable CPD Hours Included
Every course in this learning path qualifies for verifiable CPD hours and is accepted by CPA provincial bodies across Canada.
Verifiable Hours
Qualifies for verifiable CPD, not just unverifiable hours
Instant Certificate
PDF certificate issued automatically on completion
One-Year Access
Access materials and recordings for a full year from enrollment
Full Materials
Slides, advance reading, ITA references, and colour-coded notes
Start Building Your Personal Tax Expertise
Enroll in one course or explore all Canadian tax programs.
Owner-Manager Tax Courses
for Canadian CPAs
In-depth Canadian tax courses covering corporate integration, income splitting, the capital gains exemption, business classification rules, and compensation planning for private company owners. Taught by practicing tax professionals. Every course earns verifiable CPD credits.
Owner-Manager Tax Programs
All programs are self-paced and available on demand. Each course earns verifiable CPD hours on completion.
Small Business Deduction
SBD eligibility, active business income tests, the business limit, passive income clawbacks under the 2018 rules, and strategies to maximize access to the reduced rate.
Specified Investment Business
SIB characteristics, active business income exclusions, the five-employee rule, and planning strategies to avoid SIB classification and preserve small business treatment.
Personal Services Business
PSB rules, the incorporated employee test, the five-client threshold, limited deductions, punitive tax rates, and structuring to avoid personal services business treatment.
Types of Remuneration
Salary vs. dividends vs. bonuses vs. capital gains as owner-manager compensation, with tax efficiency analysis, CPP implications, RRSP room considerations, and income splitting applications.
Corporate Structures
Holding companies, operating company structures, estate freezes, income splitting through corporate reorganizations, and asset protection strategies for private business owners.
Shareholder Loans / Repayments
Section 15(2) income inclusion timing, the one-year repayment rule, exceptions for home purchases and share acquisitions, imputed interest, and documentation best practices.
What This Learning Path Covers
The Owner-Manager Tax learning path addresses the corporate and personal tax issues that arise most often when Canadian CPAs advise private company owners — from structuring and integration through to compensation, succession, and compliance.
Integration and Tax Rates
Corporate and personal rate interaction, the theory of integration, RDTOH mechanics, eligible and non-eligible dividends, and determining the optimal mix of salary and dividends.
Income Splitting and TOSI
Tax on split income rules, excluded business and excluded shares tests, reasonable return analysis, age-based exemptions, and planning strategies that remain offside-safe.
Business Classification Rules
Active business income vs. specified investment business vs. personal services business — classification tests, consequences, and structuring to achieve the best available tax treatment.
Corporate Structures and Reorganizations
Holding company structures, estate freezes, association rules, the small business deduction limit, and designing corporate groups that are both tax-efficient and asset-protective.
Capital Gains Exemption Planning
QSBC share qualification, the 24-month holding test, asset and risk tests, purification strategies, and preserving lifetime CGE eligibility in anticipation of a share sale.
Shareholder Accounts and Remuneration
Shareholder loan rules, repayment strategies, imputed interest, and a full comparison of salary, dividends, bonuses, and capital gains as owner-manager compensation methods.
Who This Learning Path Is For
Designed for Canadian CPAs advising private company owners at every stage — from newly incorporated professionals to multi-entity business groups approaching succession.
CPAs in Public Practice
General practitioners with incorporated business clients who need to advise confidently on compensation mix, business classification, and corporate structure decisions.
Advisors to Private Company Owners
CPAs working with owner-managers who face TOSI exposure, passive income clawbacks, or are planning toward a capital gains exemption claim on a business sale.
Tax Professionals in Corporate Groups
Advisors managing multi-entity structures who need to navigate association rules, holding company mechanics, and the small business deduction across related corporations.
CPAs Building Owner-Manager Expertise
Tax professionals looking to build or deepen their private company tax practice and earn verifiable CPD hours across the core owner-manager tax issues.
Learn from Practicing Experts
Every owner-manager tax course is taught by practitioners who have spent decades advising on the exact issues covered.
Michael Cadesky
FCPA, FCA, FTIHK, CTA, TEP
Managing partner at Cadesky Tax. Trusted lecturer, advisor to government, and author of numerous papers and books on Canadian and international tax since 1980.
Hugh Woolley
CPA, CA, TEP
Has taught income tax for over 30 years. Written courses for CPA Canada and contributed papers to major tax conferences. Past Governor of the Canadian Tax Foundation.
Grace Chow
FCPA, FCA, FCCA, FTIHK, CTA, TEP
Over 25 years in Canadian and international tax, foreign investment, acquisitions, tax treaties, estate planning, and cross-border tax disputes.
Dean Smith
PhD, CFP, TEP, CPA, CA, RWM
Over 30 years providing U.S./Canada cross-border planning and compliance, helping clients navigate the unique challenges of integrating two tax systems.
Matthew Cho
CPA, CA, TEP
Has guided domestic and overseas clients through complex Canadian tax matters, bringing precision and clarity to every engagement.
Nancy Yan
CPA, CA, TEP
Practicing taxation since 2000, specializing in Canadian and international tax, estate planning, cross-border transactions, and international business structuring.
Verifiable CPD Hours Included
Every course in this learning path qualifies for verifiable CPD hours and is accepted by CPA provincial bodies across Canada.
Verifiable Hours
Qualifies for verifiable CPD, not just unverifiable hours
Instant Certificate
PDF certificate issued automatically on completion
One-Year Access
Access materials and recordings for a full year from enrollment
Full Materials
Slides, advance reading, ITA references, and colour-coded notes
Start Building Your Owner-Manager Tax Expertise
Enroll in one course or explore all Canadian tax programs.