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 investment and capital transactions. Participants will examine the taxation of income from property, capital gains and losses, adjusted cost base calculations, reserves where proceeds are not due, and the treatment of bad debts and shares in bankrupt corporations. The course also explores the interrelationship of loss on debt rules, denial of capital losses, reasonable allocation under section 68, and transfers involving inadequate consideration under section 69. Change of use of property rules. Use of capital gains exemption. The course emphasizes practical planning insights to help identify opportunities and manage tax outcomes in common individual and family scenarios.
Topics include:
- Investment and capital transactions;
- Income from property;
- Capital gains and losses;
- Adjusted cost base;
- Reserve where proceeds not due;
- Bad debts/shares in bankrupt corporations;
- Interrelationship of loss on debt rules;
- Denial of capital loss;
- S.68 - Reasonable allocation;
- S.69 Inadequate considerations;
- Various inter-family rollovers;
- Various rollover transfers to corporations or partnerships;
- Capital gains deferral – eligible small business investments;
- Principal residence;
- Personal use property (“PUP”);
- Listed personal property;
- Change of use rules;
- Deemed disposition on death;
- Deemed disposition on ceasing to be a Canadian resident;
- Capital gains exemption;
- Canadian entrepreneurs incentive;
- 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:
- Evaluate planning opportunities for individuals with investment income and how to minimize taxes within a group of related parties.
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.