LEARNING PATH \
Tax Practice
Designed for CPAs and tax practitioners who advise individuals and private clients, offering both technical guidance and practical insights.
Dealing with CRA
Navigate CRA interactions effectively including audit processes, objection procedures, voluntary disclosure programs, taxpayer rights, and strategies for managing disputes and correspondence.
Special Reporting Forms
Master specialized tax forms including T1135 foreign property reporting, T1134 foreign affiliate disclosures, T106 information returns, and other critical compliance requirements.
Principles of Statutory Interpretation
Learn fundamental approaches to interpreting tax legislation including textual, contextual, and purposive analysis, the modern rule, and how courts apply interpretation principles.
Reading the Income Tax Act
Develop skills to navigate and understand the Income Tax Act including structure, cross-references, definitions, ordering rules, and practical techniques for effective research.
Ethics: Backdating or Effective Dating
Explore ethical considerations around document dating practices including backdating risks, effective dating principles, professional standards, and legal implications for tax practitioners.
Ethics: Risk in Tax Practice
Identify and manage risks in tax practice including professional liability, client relationship challenges, aggressive tax positions, regulatory compliance, and professional integrity issues.
Ethics: Beware Conflicts of Interest
Recognize and address conflicts of interest in tax practice including identifying potential conflicts, disclosure obligations, client consent requirements, and strategies to maintain independence.
GAAR: Evaluation and Reporting
Understand the General Anti-Avoidance Rule including the three-step GAAR test, avoidance transaction analysis, mandatory disclosure requirements, and strategies to minimize GAAR exposure.