Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will receive a concise, practice‑ready update on recent personal tax changes, including rate updates, new and modified federal measures, key CRA interpretations, case law developments, and selected provincial and territorial impacts. The course emphasizes how current rules affect compliance, planning, and communication with individuals, owner‑managers in their personal capacity, and other stakeholders.
Note: Due to the nature of this course and the wide range of topics covered, none of the topics are covered with in-depth material. The intent is to provide knowledge and awareness of the recent tax changes. One or more of the topics may be covered in more detail in other available courses.
Topics include:
- Rates, credits, and calculations: highlights of current federal brackets and credits; selected provincial/territorial personal measures.
- Employment matters: updates on taxable benefits/allowances and slip preparation considerations.
- Deductions and common individual issues: changes impacting expenses and personal filings, with practical compliance touchpoints.
- Selected case law and CRA interpretations: key takeaways affecting eligibility, documentation, and audit risk for personal taxpayers.
- What’s new this year: budget‑driven measures and outstanding proposals relevant to individuals; items likely to influence the upcoming filing season.
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:
- Interpret current personal tax rate and credit changes and identify planning implications for individuals.
- Apply recent federal legislative updates and CRA administrative guidance affecting employment income/benefits, deductions, and common individual filings.
- Recognize how selected court decisions and CRA positions influence personal tax positions, documentation, and risk management.
- Incorporate relevant provincial/territorial personal tax updates when advising or preparing returns.
- Identify emerging issues that warrant deeper research or specialist referral to maintain up‑to‑date personal tax advice.
Who Will Benefit
- Practitioners and finance professionals who need current personal tax developments to advise individuals, prepare personal returns, and address CRA interactions.
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.