Canadian Securities Institute, Moody's Analytics Training & Certification Services
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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
Quiz Format Online
Question Format Multiple Choice
Questions Per Quiz 20
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)
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