Although the prospect of an extended seminar may sound taxing, this seminar provides great bang for your buck. This seminar on personal tax targets professionals who desire to update and refresh their knowledge in technical and tax-planning issues for individuals, trusts, and partnerships. Although the seminar briefly reviews taxation for trust and partnerships, most of its content focuses primarily on the taxation of individuals.

The seminar provides and explains detailed reference materials spanning a broad range of income tax topics that will serve as an invaluable reference in the future. In addition to the seminar leader’s presentation of material, you will work through case studies covering a wide range of personal tax issues, collaborate with their peers, and share issues impacting their clients.

Topics Include:

· How To Research A Tax Issue

· Determination of Residency

· Liability for Taxes In Canada

· Administrative Issues

· Employment Income

· Benefits and Related Deductions

· Calculations of The Various Sources of Investments Income

· Taxation of Capital Gains

· Capital Losses and The Impact of The Stop Loss Rules

· Allowable Business Investment Losses

· Attributions Rules

· Registered Retirement Pension Plans

· RRSPs

· Individual Pension Plans

· Deferred Plans Such As TFSA, RESP and RDSP

· Rental and Farm Income

· Treatment of Shareholder Loans

· Various Deductions from Net Income Such as The Capital Gains Exemption

· Calculation of Taxes Payable, Including Discussions on Tax Credits

· Taxation of Partnerships

· Death of A Taxpayer

· Taxation of Family Trusts

Applicable for

Those involved in personal tax matters who wish to expand or refresh their knowledge in the area of personal tax.

Learning Objectives

By the end of this course, participants should be able to:

· Identify Personal tax issues and learn how to research the issues

· Calculate personal taxable income

· Evaluate Individual Tax Planning opportunities

· Understand the taxation of Trusts

· Explain Taxation of partnership income

What to Expect

· An email will be sent from CPA Manitoba to the participant within two business days of registration. The email will include information on how to access the course along with the necessary login credentials.

· Once sent, the email will also be found in your Account Communication tab of the CPA Manitoba Member Portal.

· This course is designed for participants to view while following along with the course material provided.

· This self-study course allows the user to save their progress and return to continue later.

Registration is for this course is open until August 31.2023 and should be completed by September 30, 2023, after this time, access to the course will no longer be available.

To receive a certificate, participants must complete a quiz at the end of the course. Unlimited quiz attempts are available until the passing grade of 70% or better is achieved. After this you will no longer have access to the quiz.

CPA Manitoba PD Terms and Conditions