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📈 Business & Money

CPA Professional Education Program Canada - Taxation

This comprehensive course is designed for aspiring CPAs in Canada, focusing on taxation principles and practices. It cov...

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📈

Sections

1. Introduction to Canadian Taxation
23 views

An overview of the Canadian taxation system, including its structure and key principles.

10 topics (10 versions)
1.1Overview of the Tax System
11
1.2Taxation Authorities
2
1.3Types of Taxes in Canada
2
1.4Taxpayer's Rights and Responsibilities
1
1.5Tax Terminology
2
1.6Tax Compliance
1
1.7Introduction to Tax Planning
1
1.8Tax Evasion vs. Tax Avoidance
1
1.9Ethics in Taxation
1
1.10Current Trends in Taxation
1

2. Personal Income Tax
4 views

Detailed exploration of personal income tax, including computations and filing requirements.

10 topics (10 versions)
2.1Sources of Income
3
2.2Employment Income
2.3Business and Professional Income
2.4Property Income
2.5Capital Gains and Losses
2.6Deductions and Credits
2.7Taxable vs. Non-Taxable Income
2.8Registered Savings Plans
2.9Filing Personal Tax Returns
1
2.10Tax Software and Tools

3. Corporate Income Tax
5 views

Examination of corporate taxation, focusing on compliance and strategic planning.

10 topics (10 versions)
3.1Types of Corporations
2
3.2Corporate Tax Rates
1
3.3Income Computation for Corporations
3.4Deductions and Allowances
1
3.5Tax Credits for Corporations
3.6Corporate Tax Returns
1
3.7Tax Planning for Corporations
3.8Transfer Pricing
3.9Dividends and Taxation
3.10Loss Utilization

4. Goods and Services Tax (GST) / Harmonized Sales Tax (HST)
4 views

Understanding the application of GST and HST in business transactions.

10 topics (10 versions)
4.1GST/HST Overview
2
4.2Registration and Compliance
4.3Input Tax Credits
4.4GST/HST Filing Requirements
4.5Special Cases and Exceptions
4.6Place of Supply Rules
1
4.7Cross-Border Transactions
4.8GST/HST Audits
1
4.9Impact on Cash Flow
4.10Penalties and Appeals

5. Taxation of Trusts and Estates
1 views

Explores the tax obligations and planning opportunities for trusts and estates.

10 topics (10 versions)
5.1Types of Trusts
1
5.2Trust Income Taxation
5.3Deemed Dispositions
5.4Estate Planning Strategies
5.5Taxation of Beneficiaries
5.6Filing Requirements for Trusts
5.7Trust Record Keeping
5.8Inter-Vivos vs. Testamentary Trusts
5.9Tax Implications of Trust Termination
5.10Tax-efficient Wealth Transfer

6. International Taxation
5 views

Focuses on the tax implications of international transactions and foreign income.

10 topics (10 versions)
6.1Residency and Taxation
3
6.2Foreign Income and Tax Credits
6.3Double Taxation Agreements
6.4Transfer Pricing and International Tax
6.5Controlled Foreign Corporations
6.6Foreign Reporting Requirements
6.7Cross-border Transactions
1
6.8Withholding Taxes
1
6.9International Tax Planning
6.10Taxation of Non-Residents

7. Tax Audits and Dispute Resolution
4 views

Guidance on navigating tax audits and resolving disputes with tax authorities.

10 topics (10 versions)
7.1Understanding Tax Audits
3
7.2Preparing for a Tax Audit
7.3Responding to Audit Findings
7.4Appeals Process
7.5Taxpayer Relief Provisions
7.6Negotiating Settlements
7.7Tax Court Procedures
1
7.8Litigation vs. Arbitration
7.9Role of Tax Advisors
7.10Preventive Measures against Audits

8. Taxation of Partnerships
7 views

Examines the unique tax considerations and obligations associated with partnerships.

10 topics (10 versions)
8.1Partnership Structures
6
8.2Income Allocation
1
8.3Deductions and Credits for Partnerships
8.4Partnership Agreements and Tax
8.5Filing Requirements for Partnerships
8.6Partnership Losses
8.7Dissolution and Tax Implications
8.8Partner Changes and Tax
8.9Tax Planning for Partnerships
8.10GST/HST and Partnerships

9. Tax Technology and Software
15 views

Explores the role of technology in tax compliance and planning.

10 topics (10 versions)
9.1Tax Software Overview
11
9.2Automated Tax Compliance
1
9.3Data Analytics in Taxation
1
9.4Blockchain and Tax
9.5Digital Tax Filing
1
9.6Cybersecurity in Tax Data
1
9.7Artificial Intelligence in Tax
9.8Cloud-based Tax Solutions
9.9Technology for Tax Audits
9.10Future Trends in Tax Technology

10. Ethics and Professional Responsibility in Taxation
3 views

Understanding the ethical considerations and responsibilities of tax professionals.

10 topics (10 versions)
10.1Ethical Principles in Tax Practice
2
10.2Professional Standards and Conduct
1
10.3Confidentiality and Privacy
10.4Conflict of Interest
10.5Responsibilities to Clients
10.6Responsibilities to Tax Authorities
10.7Fraud Prevention and Detection
10.8Whistleblowing in Tax
10.9Case Studies in Tax Ethics
10.10Continuing Professional Development

11. Advanced Tax Planning Strategies
12 views

In-depth look at sophisticated tax planning techniques for individuals and businesses.

10 topics (10 versions)
11.1Income Splitting
9
11.2Tax-deferral Strategies
11.3Estate Freezing
11.4Corporate Restructuring
11.5Use of Trusts in Tax Planning
11.6Leveraging Tax Credits
11.7Capital Gains Exemption
1
11.8Cross-border Tax Strategies
11.9Succession Planning
11.10Charitable Giving and Tax
2
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