Dates and location
Hours
Dates and location
Hours
Description
This course provides a high-level refresher on personal tax, highlighting recent legislative developments, process for changing legislation, determination of residence of an individual, liability to pay taxes in Canada, ceasing to be a resident of Canada, types of Canadian taxes, and compliance requirements. The course also emphasizes the importance of administrative rules and risk considerations, equipping participants to approach personal tax planning with greater confidence and clarity.
Topics include:
- Highlights of recent personal tax changes.
- Tax research.
- Legislative change process.
- Liability for tax.
- Determination of residency.
- Types of Canadian taxes.
- Application of GAAR and key administrative rules.
- Please note, 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:
- Identify changes to personal tax.
- Understand when you cease to be a resident in Canada and the tax implications;
- Types of income taxable in Canada and when an individual is required to pay taxes in Canada;
- Integrate administrative rules (filing, assessments, penalties, disclosure) into planning recommendations to reduce risk and improve execution.
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.