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Liability for Tax, Attribution Rules & Income Splitting (0466)


Upon completion of Liability for Tax, Attribution and Income Splitting, learners will be able to:

  • Evaluate the residency status of individuals, trusts and corporations and explain the Canadian tax implications of residency.
  • Identify the circumstances in which a non-resident is subject to withholding taxes in Canada and determine the applicable rates.
  • Apply the filing deadlines, installment requirements and other administrative rules relating to individuals, trusts and corporations.
  • Determine when property has been transferred to a non-arm's length party and identify the resulting tax implication.
  • Apply the "attribution" rules to transactions involving transfers of property to spouses, related minors and adult children.
  • Identify income-splitting opportunities available to individuals.
Quiz Format Online
Question Format Multiple Choice
Questions Per Quiz 20
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)
Download CE Chart (PDF, 163 kb)

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.