Taxation of Divorce & Separation
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Separation and divorce can trigger support, property, and compliance challenges with significant tax consequences.

Michael Cadesky and Hugh Woolley explain the tax rules for support payments, property transfers, and corporate reorganizations, giving you the knowledge to guide clients through complex transitions with accuracy and care.

On-Demand
On-Demand

2 Hours CPD
2 Hours CPD

Included in Archive
Included in Archive

Course Curriculum
5 sections • Expand to view details
  • Meaning of Spouse/Common Law Partner for Income Tax Purposes
  • Meaning of Conjugal Relationship
  • Separation for Income Tax Purposes
  • Tax Filings Upon Separation
  • Conditions for Deducting Spousal Support
  • Written Agreement or Court Order Requirements
  • Periodic Payment Criteria
  • Third-Party Payments: General and Specific Rules
  • Ordering Rules and Arrears Payments
  • Payments To/From Non-Residents
  • Separation of Marital Property Rules
  • Principal Residence Considerations
  • Transfer of Deferred Plans (RRSP, RRIF, FHSA)
  • CPP Credits Division
  • Spousal Attribution Rules
  • Private Company Shares Transfer Strategies
  • Corporate Reorganizations and Butterflies
  • Trust Distributions in Separation
  • Partition of Matrimonial Property
  • Mandatory Disclosure Rules
  • Legal Fees Deductibility
  • Eligible Dependent Credit
  • Child Care Expenses
  • Tax Discounts and Equalizations
  • Canada Child Benefit
  • Payroll Variation

Seminar Snapshot

Date Recorded
March 12, 2024
Presentation
■ Yes
Slides
■ Yes
Detailed Notes
■ Yes
Technical Corner
■ NO
Teach Test
■ No
Resources
■ No
Included in Archive
■ Yes

Approximately 40% of relationships in Canada end in separation or divorce, creating a significant demand for professional tax guidance. When couples separate, they face numerous tax implications that can lead to costly mistakes or missed opportunities. These insights will help you provide valuable advice during challenging times.


This course is for you if you are responsible for:

  • Advising clients going through separation or divorce
  • Structuring support payment arrangements
  • Planning property divisions with significant tax implications
  • Managing corporate reorganizations due to relationship breakdown
  • Ensuring tax compliance during challenging transitions
  • Providing tax advice to family law practitioners


Seminar Length: 2 hours + optional Q&A recording
Category: Individual Tax

Frequently Asked Questions
Once you complete your purchase, you will create your account if you haven't already. You can access the course anytime through our platform. All Cadesky Tax Seminars programs come with one-year access.
Yes. This course is eligible for verifiable CPD hours for Canadian CPAs. A downloadable Certificate of Completion will be available once you complete all required modules.
Our programs are designed for CPAs and tax professionals who want to deepen their technical expertise. While no prerequisites are required, a working knowledge of Canadian tax will help you get the most out of the material.
On-demand courses include the full video presentation, downloadable slides, and additional resources mentioned in the Seminar Snapshot (Technical Corner, teach test, checklists).
Yes. You will have unlimited access to the course materials within the 1-year access period, so you can revisit the content anytime to refresh your knowledge.

Meet Your Presenters

Michael Cadesky

Michael Cadesky

FCPA, FCA, FTIHK, CTA, TEP (EMERITUS)

Michael Cadesky is the managing partner at Cadesky Tax and a committed contributor to the tax and accounting professions since 1980, earning the title of Fellow from CPA Ontario. He is a past governor of the Canadian Tax Foundation, past chair of STEP Canada and STEP Worldwide, and past chair of the CPA Canada Tax Committee for Small and Medium-Sized Enterprises. Michael is also the co-author of 11 books on tax subjects and the author or co-author of numerous papers and articles on Canadian and international taxation.

Hugh Woolley

Hugh Woolley

CPA, CA, TEP

Hugh Woolley is an independent tax consultant who has taught income tax for over 30 years for a number of different professional organizations. Hugh has written courses for CPA Canada and over 10 papers for the B.C. Tax Conference as well as papers for the CTF's National Tax Conference and STEP Canada's National Conference. From 1990–1992 he worked at the CRA's Rulings Directorate in Ottawa writing "butterfly" tax rulings. Hugh is a past Governor of the Canadian Tax Foundation.

Trusted by CPAs and Tax Professionals across Canada

This is a first time for me as well. Your firm was recommended to by one of my friends. Great source of information.

Thank you Mike, Hugh and team! I enjoyed the practical and realistic solutions to various tax issues.

Thank you ALL for such high quality courses and answering the questions in detail! So glad I found you guys!

Thank you very much for the seminars. They are very informative and helpful.

Thank you for the wonderful presentation, materials, and handling of queries as always.

This is my first time taking the Cadesky Tax Seminars. I am learning a lot and watching archived courses too. You have done a great job. Thank you so much!

I really enjoy your seminar series. Your presentations are extremely thorough and you explain complex tax issues very clearly.

The presentations are relevant. The material is easy to follow. Worked examples are excellent. It is a great value.

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