Canadian Income Tax

This comprehensive webinar explains Canadian income tax.

CPD hours: 6.75

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.

Recorded Dec. 16, 2025

This webinar includes proposed changes announced in the November 4, 2025 federal budget. The following topics, among others, are covered:

1. Separate legal entities and residence
2. Employee ownership trusts (EOTs) and alternate minimum tax (AMT)
3. Employment income including stock options and RRSPs
4. Business income, capital cost allowance (CCA), the productivity super deduction (i.e., accelerated investment incentives) and SR&ED changes
5. GST, luxury tax with proposed changes, the tax on share buybacks, the Digital Services Tax (DST) removal, and the vacant homes tax (UHT) removal
6. Property income including shareholder loans and the tax on split income (TOSI)
7. TFSAs, First Home Savings Accounts (FHSAs), new tax credits and property flippers
8. Capital gains, the principal residence exemption and the capital gains exemption
9. Corporate taxation including refundable taxes, suspension of the dividend refund, and the capital dividend account
10. Paid-up capital and share redemptions
11. Section 85 and other tax-free rollovers, amalgamations and wind-ups
12. The general anti-avoidance rule (GAAR), GAAR changes and reporting various transactions