Dates and location
Pricing
Hours
Dates and location
Pricing
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.
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
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.