Canadian Securities Institute, Moody's Analytics Training & Certification Services
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Business Taxation Issues and Planning (0443)

 

After completing this course participants will be able to:

  • State the main sources of tax laws and explain the importance of "managing" tax issues to clients
  • Identify the basic tools required for tax planning and explain the general tax assessment and appeal process
  • Identify who is liable for Canadian income tax and on what income tax is levied
  • Calculate, on a basic level, taxable business income and individual income
  • Identify what must be included and deducted when calculating employment income
  • Explain some of the more sophisticated employment related matters, such as stock options
  • Identify the tax link between accounting income and business income
  • Identify and explain the general limitations on deductions for business
  • Explain the basic rules for capital cost allowance and relate those rules to the calculation of business and property income
  • Identify what constitutes income property and explain the general rules for determine property income
  • Identify and explain the basic rules pertaining to attribution of income
  • Identify and explain the elements involved in corporate restructuring
QUIZ FORMAT
Quiz Format Online
Question Format Multiple Choice
Questions Per Quiz N/A
Passing Grade 60%*
Attempts Allowed Unlimited*
ENROLMENT PERIOD
Enrolment Period 6 months

* IMPORTANT: There is no maximum to the number of quiz attempts permitted, but only the first passing grade (60% or over) will appear on official web transcript.

Continuing Education (CE) Credits

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National/Provincial (Excluding Quebec)
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Quebec (IQPF/CSF)
Download IQPF/CSF Chart (PDF, 182 kb)

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