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Minimum Tax
Alternative Minimum Tax
Who the reformed AMT catches, and how capital gains, donations and employee options push a client into it.
1.5h CPD$150 CAD
Personal Tax Learning Path
Personal Tax CPD Courses
for Canadian CPAs
On-demand courses for the personal tax files where one decision costs the most: minimum tax, the principal residence, a separation, stock options and the home office. Start with the one on your desk.
6 on-demand courses
9 hours of verifiable CPD
365 days of access
Minimum Tax
AMT Recovery Mission
1.5h verifiable CPD · $75 CAD
Register Now · $75 CAD View the CourseStart From the File on Your Desk
Choose the client situation and the courses that answer it are highlighted.
Minimum Tax
AMT Recovery Mission
Stop AMT recurring and recover the seven-year carryforward before it expires as a permanent tax.
1.5h CPD$75 CAD
Property and Family
Principal Residence Exemption
Choosing between two properties, excess land, change of use and the flipped-property rule.
2.0h CPD$150 CAD
Property and Family
Divorce and Separation Tax
Spousal support deductibility, the spousal rollover and dividing a private company between spouses.
2.0h CPD$150 CAD
Employment Income
Stock Options and Employee Incentives
The $200,000 vesting cap, the employer deduction election and the deferral on CCPC shares.
1.0h CPD$150 CAD
Employment Income
Office In-Home Expenses
What qualifies now the flat rate method is gone, what the T2200 must say and where claims are denied.
1.0h CPD$150 CAD
Where One File Leads Into the Next
Personal tax issues rarely arrive alone. These are the overlaps the path is built around.
Stock OptionsAlternative Minimum Tax
A Large Exercise Can Trigger AMT
A large stock option exercise and sale relative to other income is one of the profiles that pushes a client into minimum tax.
View the AMT course
Alternative Minimum TaxAMT Recovery
AMT Paid Is Not Recovered Automatically
The carryforward lasts seven years. Without planning, the same profile triggers AMT again and the balance expires.
View AMT Recovery Mission
Principal ResidenceDivorce and Separation
Spouses Share One Designation
Until divorce, a couple can designate only one home per year. A written separation agreement lets each designate their own.
View the divorce tax courseTwo AMT Courses,
Two Different Questions
Choose by where the client’s minimum tax sits: on this year’s return, or already paid.
If AMT May Apply This Year
Alternative Minimum Tax
Who the reformed rules catch and how AMT is calculated.
- Verifiable CPD
- 1.5 hours
- Focus
- Capital gains, donations, options
- Price
- $150 CAD
If AMT Was Paid in an Earlier Year
AMT Recovery Mission
A two-phase approach to stop AMT recurring and recover it.
- Verifiable CPD
- 1.5 hours
- Focus
- The seven-year carryforward
- Price
- $75 CAD
Included with Every Course
Full RecordingThe complete live seminar, on demand.
Presentation SlidesFor use on client files.
Knowledge AssessmentCompleted at the end of the course.
CPD CertificateVerifiable hours for your CPA body.
365 Days of AccessFrom the date you register.
Taught by Practising Tax Specialists
The presenters in this path work on personal tax files every week.
Michael CadeskyFCPA, FCA, CTA, TEP (Emeritus)
Hugh WoolleyCPA, CA, TEP
Grace ChowFCPA, FCA, CTA, TEP
Dean SmithPhD, CPA, CA, TEP
Matthew ChoCPA, CA, TEP
Nancy YanCPA, CA, TEP
Common Questions
Which personal tax CPD course should I take first?
Start with the course that matches a file you are working on now. Each course stands on its own, so there is no required order. If a client paid AMT in an earlier year, start with AMT Recovery Mission; if a client is selling a home or cottage, start with Principal Residence Exemption.
What is the difference between the two AMT courses?
Alternative Minimum Tax covers who the reformed AMT catches and how it is triggered by capital gains, donations and employee stock options. AMT Recovery Mission covers clients who have already paid AMT: how to stop it recurring and recover the seven-year carryforward before it expires.
Do these courses provide verifiable CPD?
Yes. Each course issues a certificate of completion showing its verifiable CPD hours, which you report to your provincial CPA body.
How long do I have access?
Each registration includes 365 days of access from the date you register. Every course is recorded and available on demand, so you can start immediately.
How much do the personal tax courses cost?
Each course is priced individually and shown on its card. AMT Recovery Mission is $75 CAD and the other five courses are $150 CAD each.
Get the Next Personal Tax File Right the First Time
On-demand courses with verifiable CPD and 365 days of access to each.