Program Curriculum

Accepting Applications!

The Certificate of Canadian Income Tax Practice includes five mandatory courses with classes hosted online via Zoom once a week over six months. Classes will take place on Tuesday evenings from 7:00 pm to 10:00 pm (EST). The upcoming program begins with a welcome session on September 10 or 16, 2024, followed by classes starting on September 17, 2024. The program ends on March 18, 2025.

Program Schedule




# of Sessions

Welcome and 
Orientation Session
September 10, 2024 or 
September 16, 2024
Course 1
Tax Basics 1
Personal Tax Issues
September 17 - 
October 22, 2024
Course 2
Tax Basics 2
Corporate Tax Issues
October 29 - 
December 3, 2024
Course 3
Tax Basics 3
Tax Transactions
December 10 - 17, 2024
January 7 - 21, 2025
Course 4
Financial Statements and Tax
January 28 - 
February 18, 2025
Course 5
Introduction to Tax Law
February 24 - 
March 18, 2025
Note- This schedule is tentative.

Course Descriptions

Certificate courses extend beyond the knowledge covered in courses for CPA studies. Using the Income Tax Act, tax compliance software, and other research sources, participants gain a deeper understanding of foundational technical topics, a broader knowledge of applicable tax rules, and their impact on tax compliance.

The following skills are reinforced throughout all courses:

  • Understanding the structure and basic provisions of the Income Tax Act
  • Researching tax issues
  • Preparation of tax memos, letters and reports
  • Effective use of tax preparation software – preparing and reviewing compliance
  • Integrating technology in tax practice

The following summarizes the topics covered in each course:

Course 1:
Tax I - Personal Tax Issues

  • Introduction to tax course software and technology
  • Identifying tax issues
  • Computation of, and compliance for, employment income and deductions
  • Computation of, and compliance for, business and other income and deductions
  • Computation of personal taxes payable and T1 return preparation

Course 2:
Tax II - Corporate Tax Issues

  • Taxable entities (sole proprietors v. corporations, trusts, partnerships)
  • Relationships for tax purposes
  • Computation of corporate taxes payable and T2 return preparation

Course 3:
Tax III - Tax Transactions

  • QSBC share tests and computation of the LCGE
  • Tax implications of share redemptions and importance of PUC
  • Basic tax rules, implications, and compliance for common corporate reorganizations (loss restriction events, s.84.1, wind-ups, amalgamations)
  • Computing and compliance for common elections and information returns (T2054 (CDA), T2057 (s.85), T1135, s.116)

 Course 4:
 Financial Statements and Tax

  • Interaction between financial statements and corporate tax returns and compliance
  • Computation and review of moderately complex tax provisions and deferred taxes
  • Reviewing financial statement note disclosures for completeness
  • Review of T2 corporate tax compliance using tax preparation software and financial statements, issue identification and requirement for additional compliance

 Course 5:
Introduction to Tax Law

  • Introduction to statutory interpretation - reading and interpreting tax statutes
  • Finding, reading, and interpreting secondary sources of law (case law, CRA documents, etc.)
  • Conducting effective tax research using Boolean search techniques 


Assessment for each course includes formative and summative assignments as outlined by each instructor.  The purpose of these assignments is to support and gauge the learning. Participants can expect to dedicate approximately 5 - 7 hours per week to course-related activities, which includes attending the weekly 3-hour class session.

Upon successful completion of ALL program segments (including all assignments and no less than 90% overall attendance), participants will receive a formal Certificate of Canadian Income Tax Practice.