Safe Income (Microlearning On-Demand - CPA PRO)
Overview
This microlearning course provides an overview of what safe income is and how to calculate it for exemption purposes and manage the tax implications. The microlearning course also focuses on the safe income on hand and how it’s attributed to the types of shares typically issued by private corporations.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
By the end of this course, participants should be able to:
- Describe the concept of safe income and the requirements under which the safe income exemption applies.
- Calculate the safe income in various common situations.
- Identify how much of the safe income on hand is attributed to the types of shares typically issued by private corporations.
Content
Topics include:
- Safe Income Overview
- Safe Income Exceptions
- Calculating Safe Income
- Holding Period
- Safe Income on Hand
Course Content Created: December 2024
Course Content Updated: July 2026
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Yvonne ChuAbout This Product
CPA PRO Microlearning On-Demand courses offer content in concise, easily digestible modules designed for immediate application. These courses may include interactive learning activities to enhance the educational experience, and course materials are also included where applicable. These titles consist of CPA PRO recordings of live seminars or exclusive content developed specifically for the e-learning audience, typically ranging from 20 to 30 minutes in duration.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
- 0.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 1
- Credits
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.
Safe Income (Microlearning On-Demand - CPA PRO)
- 0.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 1
- Credits
Overview
This microlearning course provides an overview of what safe income is and how to calculate it for exemption purposes and manage the tax implications. The microlearning course also focuses on the safe income on hand and how it’s attributed to the types of shares typically issued by private corporations.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
By the end of this course, participants should be able to:
- Describe the concept of safe income and the requirements under which the safe income exemption applies.
- Calculate the safe income in various common situations.
- Identify how much of the safe income on hand is attributed to the types of shares typically issued by private corporations.
Content
Topics include:
- Safe Income Overview
- Safe Income Exceptions
- Calculating Safe Income
- Holding Period
- Safe Income on Hand
Course Content Created: December 2024
Course Content Updated: July 2026
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Yvonne ChuAbout This Product
CPA PRO Microlearning On-Demand courses offer content in concise, easily digestible modules designed for immediate application. These courses may include interactive learning activities to enhance the educational experience, and course materials are also included where applicable. These titles consist of CPA PRO recordings of live seminars or exclusive content developed specifically for the e-learning audience, typically ranging from 20 to 30 minutes in duration.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
Course Dates & Registration
Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.