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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 Online
Question Format Multiple Choice
Questions Per Quiz N/A
Passing Grade 60%*
Attempts Allowed Unlimited*
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

Click the links below or the buttons at the top of the page on the right side to access CE accreditation information. To search for specific course information, press Ctrl + F and then enter the course name to search the document for the information you are interested in.

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

Please note: While CSI makes every effort to ensure that the information is up-to-date, we are unfortunately unable to fully guarantee its accuracy. The information listed in the charts above may be subject to change.

For details on the organizations and other information on CE Credits listed in the above charts, please click here.