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.
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
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Margaret Riggin, CPA, CA obtained her CA in 1980 and completed the CPA Canada In-Depth Tax program in 1984. She is a sole practitioner providing tax consulting services to small firms and sole practitioners. She has extensive experience with estates and will planning, corporate reorganizations, real estate, acquisitions and divestitures, and corporate and personal tax planning. Margaret has been a frequent instructor and lecturer for CPAO, teaches income tax law at York University, and is an accomplished author on various tax subject matters.