Taxation of Divorce & Separation
Navigate the complex tax implications of relationship breakdown – from support payment deductibility and property division rollovers to attribution rules, legal fee deductions, and post-separation planning. Made for CPAs.
12:00 PM - 2:30 PM ET
Hugh Woolley
Separation and divorce create immediate tax consequences clients need to navigate correctly. Gain the expertise to structure deductible support payments, execute tax-deferred property transfers, optimize principal residence claims, manage attribution cessation, and advise on legal fee deductions.
SEMINAR OVERVIEW
Relationship breakdown creates immediate tax implications for your clients. When they arise, having knowledge of the rules is essential.
This session will cover the complete framework of separation and divorce taxation:
Support Payments — Structure spousal support for deductibility while ensuring compliance with periodic payment and allowance requirements.
Property Division — Execute tax-deferred transfers of RRSPs, private company shares, and principal residence designation strategies.
Post-Separation Planning — Apply attribution cessation rules, deduct legal fees, claim child care expenses, and split CPP credits.
Through practical examples, you'll gain the confidence to identify issues early, structure agreements for optimal tax outcomes, and navigate conflicts of interest.
Register is now open for the live session with live Q&A. Full recording included.
KEY LEARNING OBJECTIVES
Distinguish between taxable/deductible spousal support and non-deductible child support, including requirements for periodic payments, written agreements, and third-party payments.
Navigate principal residence designation rules when couples own multiple properties during separation, understanding the "first to designate" rule and impacts of written separation agreements.
Apply rollover rules for transferring RRSPs/RRIFs, real estate, and other marital assets without triggering immediate tax under subsections 73(1) and 146(16).
Determine when income attribution stops (immediately upon separation) versus capital gains attribution (upon divorce or joint election under subsection 74.5(3)).
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Included with Registration
Tax Seminar + Live Q&A
Gain practical insights and get your questions answered directly by tax experts.
Slides & Detailed Notes
Access clear, organized materials that support and enhance your learning.
Recording (1-Year Access)
Review the session anytime with convenient, on-demand access.
SEMINAR DETAILS
CPD Certificate- Determining spousal and common-law status for tax purposes and identifying when a relationship legally ends
- Applying CRA requirements for spousal and child support payments, including deductibility, income inclusion, and registration procedures
- Structuring property transfers and rollovers to minimize immediate tax exposure and ensure compliance with subsections 73(1) and 70(6)
- Understanding principal residence designations after separation and preventing loss of exemption due to missing documentation or timing
- Managing RRSP, RRIF, and CPP division rules and recognizing when elections or transfers can be made tax-deferred
- Identifying available credits and deductions such as the eligible dependent credit, child care expenses, and Canada Child Benefit adjustments following a marital breakdown
- Providing tax services in separation matters
- Preparing returns or advising on support payment deductibility and related CRA forms (T1158, RC65, T1198, T2220)
- Assisting clients with property equalization, rollover elections, or principal residence claims
Meet Your Presenters
Michael Cadesky
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 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.
What if I miss a session?
All sessions will be recorded and uploaded, allowing you to watch the recordings anytime. Slides with detailed notes will also be provided.
Does the program provide CPD?
Yes. At the end of the program, you will receive a verifiable CPD certificate indicating all instructional learning hours and required details.
Are these online or in-person seminars?
Cadesky Tax Seminars are hosted online. You can join live from any device with internet access. Each session ends with a live Q&A.