This course provides a high-level refresher on personal tax, highlighting recent legislative developments, process for changing legislation, determination of residence of an individual, liability to pay taxes in Canada, ceasing to be a resident of Canada, types of Canadian taxes, and compliance requirements. The course also emphasizes the importance of administrative rules and risk considerations, equipping participants to approach personal tax planning with greater confidence and clarity.

ADVISORY

This course was previously part of Personal Tax – Review of Tax Planning, which has since been divided into standalone courses. This modularization approach allows members to choose only the content most relevant to their needs. Here are all the courses that were split from Personal Tax - Review of Tax Planning. Please note that availability of offerings may vary throughout the year, and some courses are available only in On-Demand format. 

For members who require the complete curriculum, the full Personal Tax – Review of Tax Planning course remains available in On-Demand format. 

• Professionals involved in personal tax who want a structured refresher on planning concepts. 
• Practitioners supporting individuals, family trusts, and owner-managers seeking up-to-date, practical guidance. 

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

• Identify changes to personal tax  
• Describe when one ceases to be a resident in Canada and the tax implications; 
• Types of income taxable in Canada and when an individual is required to pay taxes in Canada; 
• Integrate administrative rules (filing, assessments, penalties, disclosure) into planning recommendations to reduce risk and improve execution. 

Topics include: 

• Highlights of recent personal tax changes 
• Tax research 
• Legislative change process 
• Liability for tax, 
• Determination of residency 
• Types of Canadian taxes 
• Application of GAAR and key administrative rules 
• Note: this course does not review the detailed preparation of a personal tax return. 
  
  

Course Content Created: August 2026

Presenter

About This Product

On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.

Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.

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.