Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This comprehensive Tax Primer Symposium provides CPAs and other professionals with a practical foundation in Canadian income taxation. The Symposium explores key tax concepts including residency, corporate structures, income classification, and the calculation of taxable income, with a focus on applying the Income Tax Act in real-world scenarios. Participants will gain essential knowledge to confidently interpret tax rules, analyze common transactions, and prepare corporate income tax filings.
Topics Include:
- Liability for income tax in Canada (residents, non-residents, exempt entities)
- Residency rules for individuals, corporations, partnerships, and trusts
- Types of corporations (public, private, CCPC, and SBC) and related tax implications
- Classification of corporate income (business, property, capital gains)
- Determination of business income, with common inclusions and deductions
- Capital Cost Allowance (“CCA”) rules for depreciable capital assets
- Sources of tax law and structure of the Income Tax Act
- Taxation of investments and property income (interest, dividends, rentals)
- Capital gains and losses, including exemptions and special rules
- T2 Corporate Income Tax Return – requirements and practical considerations
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Schedule
- November 16, 2026, 9:00 a.m. - 5:00 p.m.
- November 23, 2026, 9:00 a.m. - 5:00 p.m.
Who Will benefit
- CPA candidates and newly designated CPAs.
- Accounting and finance professionals seeking a refresher on tax fundamentals
- Professionals whose roles involve tax compliance, reporting, or advisory work
- Individuals transitioning into tax-focused roles or responsibilities
Key Takeaways
By the end of this course, participants will be able to:
- Understand how residency determines tax liability in Canada.
- Distinguish between different types of corporations and their tax treatment
- Calculate business income for tax purposes and reconcile accounting vs. tax differences
- Apply key rules for deductions, inclusions, and capital cost allowance
- Identify and interpret various sources of tax law, including the ITA
- Recognize tax implications of property income and capital transactions
- Navigate the structure and requirements of the T2 corporate tax return
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course if for general information purposes only.
CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
How to Access the Course
This Symposium is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
Electronic material can be accessed two days prior to the Symposium and should be downloaded in advance.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker
Alex Garber, CPA, CA, MTax has been in public practice since 2004, specializing in income taxation for Canadian owner-managed businesses and their shareholders. Alex started his career with Deloitte & Touche LLP in Toronto. He is currently an independent tax advisor, assisting various clients, sole-practitioners and CPA firms in the Greater Toronto Area. Alex has a particular passion for tax education. He is an adjunct professor at the Schulich School of Business at York University, teaching taxation to both undergraduate and master's students, where he has won multiple awards for outstanding teaching. Alex also delivers PD seminars for CPA Ontario and is a frequent speaker at various conferences and training sessions on the topic of income taxation in Canada