This online seminar is module-based. There are no audio or video components at all. There are no check-in times or a set schedule. You are required to read through each module, and complete a short quiz at the end of each module.

Formerly Titled: “Income Tax Planning Refresher for Personal Tax”

This two-day refresher seminar in personal tax is designed for those who desire to update and refresh their knowledge in both technical and tax planning issues for individuals, trusts and partnerships. Although the taxation for trust and partnerships is reviewed, the primary focus is on the taxation of individuals. At the end of the two days, participants will have a good knowledge of the tax provisions that impact individuals, partnerships and trusts. The detailed reference materials covering a broad range of income tax topics, will be an invaluable reference in the future.


By the end of this course, participants will be able to identify changes to the personal tax laws over the year and refresh their knowledge on a wide range of tax provisions impacting individuals, trust and partnerships that may have been forgotten over the years. An overview of the research materials available for use in answering tax related issue will provide you with the tools to answer client questions. Participants will work through case studies covering a wide range of personal tax issues, collaborate with their peers and have an opportunity to share issues that have been impacting their clients.


  • 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


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