Income Tax - Income Splitting (On-Demand - CPA PRO)
Overview
This full-day seminar covers the tax benefits of income splitting and provides a detailed review of relevant income tax legislation, including the expanded TOSI rules, and reviews remaining opportunities to accomplish income splitting. Participants will have an opportunity to apply the tax legislation to various examples/case studies, to simulate practical real-life situations.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- apply various "traditional" rules in the Income Tax Act that operate to specifically allow or prevent income splitting
- apply the recently-expanded Tax on Split Income ("TOSI") legislation to different situations
- identify former income splitting techniques that no longer achieve intended results
- recognize new potential strategies for income splitting
Content
- introduction/overview of income splitting
- traditional rules that impede income splitting
- existing rules that specifically allow income splitting
- expanded Tax on Split Income ("TOSI") legislation
- examples for application of the expanded TOSI rules - fundamental and advanced
- CRA commentary on expanded TOSI legislation
- strategies for successful income splitting
Course Content Created: October 2022
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Mark Ostry, CPA, CGAAbout 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
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
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- 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 - Income Splitting (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
This full-day seminar covers the tax benefits of income splitting and provides a detailed review of relevant income tax legislation, including the expanded TOSI rules, and reviews remaining opportunities to accomplish income splitting. Participants will have an opportunity to apply the tax legislation to various examples/case studies, to simulate practical real-life situations.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- apply various "traditional" rules in the Income Tax Act that operate to specifically allow or prevent income splitting
- apply the recently-expanded Tax on Split Income ("TOSI") legislation to different situations
- identify former income splitting techniques that no longer achieve intended results
- recognize new potential strategies for income splitting
Content
- introduction/overview of income splitting
- traditional rules that impede income splitting
- existing rules that specifically allow income splitting
- expanded Tax on Split Income ("TOSI") legislation
- examples for application of the expanded TOSI rules - fundamental and advanced
- CRA commentary on expanded TOSI legislation
- strategies for successful income splitting
Course Content Created: October 2022
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
Mark Ostry, CPA, CGAAbout 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
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
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.