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.
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
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.