Master the complexities of Canadian taxation with a comprehensive guide to personal and corporate rules, including 2025 updates and strategies to minimize liability.
This comprehensive webinar explains Canadian income tax. Personal and corporate income tax,
partnerships, trusts, the Goods and Services Tax (GST) and other federal taxes are covered. There are
numerous examples to help make complex tax law understandable.
Features
This webinar includes proposed changes announced in the November 4, 2025 federal budget. The
following topics, among others, are covered:
1. Separate legal entities and residence
2. Employee ownership trusts (EOTs) and alternate minimum tax (AMT)
3. Employment income including stock options and RRSPs
4. Business income, capital cost allowance (CCA), the productivity super deduction (i.e., accelerated
investment incentives) and SR&ED changes
5. GST, luxury tax with proposed changes, the tax on share buybacks, the Digital Services Tax (DST)
removal, and the vacant homes tax (UHT) removal
6. Property income including shareholder loans and the tax on split income (TOSI)
7. TFSAs, First Home Savings Accounts (FHSAs), new tax credits and property flippers
8. Capital gains, the principal residence exemption and the capital gains exemption
9. Corporate taxation including refundable taxes, suspension of the dividend refund, and the capital
dividend account
10. Paid-up capital and share redemptions
11. Section 85 and other tax-free rollovers, amalgamations and wind-ups
12. The general anti-avoidance rule (GAAR), GAAR changes and reporting various transactions
CPA, CA, M.Acc
Jason Fleming is a Chartered Professional Accountant (CPA), Chartered Accountant (CA) with a master’s degree in accounting. Jason is an associate professor, teaching stream, at York University, previously he was a tax manager at a Big-4 accounting firm in Toronto. Jason completed the CICA’s In-Depth tax course, ranked 8th in Ontario on the UFE (the CA professional exam) and taught tax week at the ICAO's Summer School. Jason is the author of CFE Tax, 9th edition, CFE Case Writing, 3rd edition and various tax articles.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
