Name: Capital Gains Taxation and the Capital Gains Exemption 2025
Price: 129 CAD
Rating: 4.9 (277 reviews)

What You'll Learn

check_circleUnderstand the taxation of capital gains for individuals, corporations, partnerships, and trusts.

check_circleLearn strategies to save tax using the capital gains exemption, TFSAs, RRSPs, and FHSAs.

check_circleIdentify key definitions like QSBC shares, capital property, and personal use property.

check_circleExplore the taxation of foreign transactions, non-residents, and split income (TOSI).

About This Course

This webinar explains the taxation of capital gains earned by individuals, corporations, partnerships, and trusts. Strategies for saving tax with the capital gains exemption are also discussed. Numerous examples are provided to clarify these essential tax topics.

This comprehensive webinar on the taxation of capital gains includes:

Saving income tax with the capital gains reserve, TFSAs, RRSPs, and the First Home Savings Account (FHSA).
Saving tax with the principal residence exemption and the capital gains exemption.
Planning to ensure your shares qualify as small business corporation (QSBC) shares.
Important definitions such as capital property, disposition, adventure or concern in the nature of trade, personal use property, and property flipper.
The taxation of foreign currency transactions, non-monetary transactions, gifts, and dispositions by non-residents (section 116 certificates).
The tax on split income (TOSI) and the taxation of capital gains earned by CCPCs, partnerships, and trusts.

Your Instructor

Jason Fleming

CPA, CA, M.Acc

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star4,527 reviews

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.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

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.

What Students Are Saying

4.9

Student's Choice

277 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.