Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides a high-level overview of personal tax planning considerations related to income splitting strategies and the application of attribution rules. Participants will examine the tax implications of capital property transfers between spouses, transfers of farming and fishing property to a child, and transfers of property from a corporation to a shareholder. The course also explores attribution rules applicable to transfers and loans involving minor children, trusts for designated persons, and non-arm’s length parties, including transfers for fair market value consideration and loans for value. Emphasis is placed on practical tax planning techniques for income splitting, with a focus on identifying planning opportunities and managing tax outcomes in common individual and family situations.
Topics include:
- Income splitting;
- Capital property transferred between spouses;
- Transfer of farming and fishing property to child;
- Transfers of property from a corporation to a shareholder;
- Attribution rules;
- Transfers and loans to a minor child;
- Transfers for fair market value consideration, and loans for value;
- Transfers or loans to a trust for a designated person;
- Loans to any non‑arm's length party;
- Tax planning techniques for income splitting;
- Please note that this course does not review the detailed preparation of a personal tax return.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Key Takeaways
By the end of this course, participants should be able to:
- Understand attribution rules and the implications of the tax on split income rules.
Who Will Benefit
- Professionals involved in personal tax who want a structured refresher on planning concepts.
- Practitioners supporting individuals, family trusts, and owner‑managers seeking up‑to‑date, practical guidance.
Prerequisite(s)
- Personal Tax: Compliance and Planning in T1 Preparation or equivalent experience preparing personal returns.
- Recent hands‑on exposure to personal tax planning.
How to Access the Course
To access your course in Blackboard, please follow these steps:
- Go to https://pdlms.cpaontario.ca
- Select ‘Ontario’ from login menu
- Sign in using the same login credentials used to register for the course
- Navigate to your course to access the content
Important: Your course access time begins on the date of purchase and remains available for the duration noted above. Please note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
To access your course in Blackboard, please follow these steps:
- Go to https://pdlms.cpaontario.ca
- Select ‘Ontario’ from login menu
- Sign in using the same login credentials used to register for the course
- Navigate to your course to access the content
Important: Your course access time begins on the date of purchase and remains available for the duration noted above. Please note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.