Income Tax - Advanced and Emerging Issues in Investment Income (On-Demand - CPA PRO)
Former Title: Income Tax - Investment Income
Overview
This course provides a practical overview of investment income reporting for income tax purposes, focusing on the distinctions between income and capital, timing of recognition, and the tax treatment of increasingly complex investment products. Participants will learn how to navigate issues arising from derivatives, cryptocurrency, foreign currency transactions, and other modern investments to ensure accurate and compliant tax reporting.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
By the end of this course, participants should be able to:
- Analyze the distinction between income and capital and apply it to a variety of investment transactions.
- Identify timing issues for income and capital gain recognition.
- Describe the tax implications of short sales, including income vs. capital treatment.
- Report transactions involving options, including writing, exercising, and closing out positions.
- Apply basic foreign currency reporting concepts and identify unique considerations.
- Recognize tax issues associated with cryptocurrency and other evolving investment products.
Content
Topics include:
- Income vs. capital distinctions and related tax considerations.
- Timing of income and capital gain recognition.
- Short sales and related tax implications.
- Transactions involving options and synthetic dispositions.
- Cryptocurrency fundamentals, tax issues, and related compliance considerations.
- Foreign income, foreign dividends, foreign spin-offs, and other advanced cross border issues.
- Additional transactions such as forward contracts, foreign exchange considerations, and straddle transactions.
Course Content Created: October 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Candace Sears, CPA, CA, CPA (Illinois), MBAAbout 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.
Course Dates & Registration
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- 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.
Income Tax - Advanced and Emerging Issues in Investment Income (On-Demand - CPA PRO)
Former Title: Income Tax - Investment Income
- 3.5
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 5
- Credits
Overview
This course provides a practical overview of investment income reporting for income tax purposes, focusing on the distinctions between income and capital, timing of recognition, and the tax treatment of increasingly complex investment products. Participants will learn how to navigate issues arising from derivatives, cryptocurrency, foreign currency transactions, and other modern investments to ensure accurate and compliant tax reporting.
Access expires 180 days from purchase date |
Applicable for
Learning Objectives
By the end of this course, participants should be able to:
- Analyze the distinction between income and capital and apply it to a variety of investment transactions.
- Identify timing issues for income and capital gain recognition.
- Describe the tax implications of short sales, including income vs. capital treatment.
- Report transactions involving options, including writing, exercising, and closing out positions.
- Apply basic foreign currency reporting concepts and identify unique considerations.
- Recognize tax issues associated with cryptocurrency and other evolving investment products.
Content
Topics include:
- Income vs. capital distinctions and related tax considerations.
- Timing of income and capital gain recognition.
- Short sales and related tax implications.
- Transactions involving options and synthetic dispositions.
- Cryptocurrency fundamentals, tax issues, and related compliance considerations.
- Foreign income, foreign dividends, foreign spin-offs, and other advanced cross border issues.
- Additional transactions such as forward contracts, foreign exchange considerations, and straddle transactions.
Course Content Created: October 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
Candace Sears, CPA, CA, CPA (Illinois), MBAAbout 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.
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.