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Taxation

Bare Trust (Microlearning On-Demand - CPA PRO)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar

Overview

This course features concise, easy-to-understand modules that provide a comprehensive overview of T3 Return obligations for bare trusts. The content is current to March 2026.

Disclaimer:
Some or all of the content covered in the Bare Trusts microlearning on demand course is also included in the Trust Reporting Rules (including Bare Trusts) on-demand course. Learners who have already completed the Trust Reporting Rules (including Bare Trusts) course should be aware of this content overlap.

 
Access expires 180 days from purchase date

Applicable for

CPAs at all levels of their career and in any type of organization across a wide range of industries and roles.

Learning Objectives

By the end of this course, participants should be able to:

  • Define a bare trust and recognize how to distinguish it from other types of trusts.
  • Differentiate the roles and responsibilities of the trustee and the beneficiary within a bare trust.
  • Identify the bare trust reporting obligations for taxation purposes and T3 return filing requirements for bare trusts.

Content

  • Overview of Filing Obligations for Bare Trusts

Course Content Created: March 2025

Course Content Updated: March 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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

Tony Zhang

About 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.

You will be able to print or save your electronic certificate of completion.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
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Course Details
Cost
$40
Members
$50
Non-Members
Eligible Hours
0.5
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
1
Credits
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.

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.

Taxation

Bare Trust (Microlearning On-Demand - CPA PRO)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar
Course Details
Cost
$40
Members
$50
Non-Members
Eligible Hours
0.5
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
1
Credits

Overview

This course features concise, easy-to-understand modules that provide a comprehensive overview of T3 Return obligations for bare trusts. The content is current to March 2026.

Disclaimer:
Some or all of the content covered in the Bare Trusts microlearning on demand course is also included in the Trust Reporting Rules (including Bare Trusts) on-demand course. Learners who have already completed the Trust Reporting Rules (including Bare Trusts) course should be aware of this content overlap.

 
Access expires 180 days from purchase date

Applicable for

CPAs at all levels of their career and in any type of organization across a wide range of industries and roles.

Learning Objectives

By the end of this course, participants should be able to:

  • Define a bare trust and recognize how to distinguish it from other types of trusts.
  • Differentiate the roles and responsibilities of the trustee and the beneficiary within a bare trust.
  • Identify the bare trust reporting obligations for taxation purposes and T3 return filing requirements for bare trusts.

Content

  • Overview of Filing Obligations for Bare Trusts

Course Content Created: March 2025

Course Content Updated: March 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

Tony Zhang

About 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.

You will be able to print or save your electronic certificate of completion.

How to get started

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.

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.

Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
PLDP Wordmark