4-Hour Canadian Tax Review (2021)

This webinar will cover the basics of personal and corporate income taxation for 2021 - for CPA PEP and the 2021 CFE. Partnerships, trusts and the Goods and Services Tax (GST) will also be discussed. There will be examples to help explain the topics.


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This webinar includes proposed changes announced in the November 30, 2020 Fall Economic Statement and some COVID-19 related tax changes. The following topics, among others, are covered:

1. Separate legal entities and residence

2. Employment income including stock options and RRSPs

3. Business income, CCA rules and GST

4. Property income including shareholder loans and the Tax on Split Income (TOSI)

5. Capital gains including the principal residence exemption and the capital gains exemption

6. Corporate taxation including refundable taxes and the capital dividend account

7. Paid-up capital and share redemptions

8. Section 85 and other tax-free rollovers, amalgamations and wind-ups

9. The general anti-avoidance rule (GAAR)

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