Canadian Income Tax
This comprehensive webinar explains Canadian income tax.
CPD hours: 6.75
Ā
Personal and corporate income tax, partnerships, trusts, the Goods and Services Tax (GST) and other federal taxes are covered. There are numerous examples to help make complex tax law understandable.
Ā
Recorded Dec. 16, 2025
Ā
This webinar includes proposed changes announced in the November 4, 2025 federal budget. The following topics, among others, are covered:
- Separate legal entities and residence
- Employee ownership trusts (EOTs) and alternate minimum tax (AMT)
- Employment income including stock options and RRSPs
- Business income, capital cost allowance (CCA), the productivity super deduction (i.e., accelerated investment incentives) and SR&ED changes
- GST, luxury tax with proposed changes, the tax on share buybacks, the Digital Services Tax (DST) removal, and the vacant homes tax (UHT) removal
- Property income including shareholder loans and the tax on split income (TOSI)
- TFSAs, First Home Savings Accounts (FHSAs), new tax credits and property flippers
- Capital gains, the principal residence exemption and the capital gains exemption
- Corporate taxation including refundable taxes, suspension of the dividend refund, and the capital dividend account
- Paid-up capital and share redemptions
- Section 85 and other tax-free rollovers, amalgamations and wind-ups
- The general anti-avoidance rule (GAAR), GAAR changes and reporting various transactions
Ā
