Income Tax - Everyday Issues for General Practitioners (On-Demand - CPA PRO)
Overview
CPAs in public practice who assist clients with income tax compliance and plans find that even routine matters can have complexities, alternatives, and uncertainties. This seminar identifies income tax matters that practitioners frequently encounter and demonstrates how income tax rules apply in everyday situations.
Access expires 180 days from purchase date |
Course Description
The simplest matters can involve various issues and ambiguities, even in the field of accounting. Those who assist clients with income tax compliance and plans find that routine matters can entail complexities, alternatives, and uncertainties.
This seminar provides an opportunity for practitioners, who routinely deal with income tax, to focus on issues they frequently encounter. In order to enhance the practicality of the seminar, the seminar presents topics as practical issues rather than technical details. After providing general background information for each issue, the seminar emphasizes opportunities, problems, suggestions, and plans for each topic. Many participants take this seminar on an annual basis because the content relates directly to client situations and timely topics are added each year.
Applicable for
Learning Objectives
- Evaluate and characterize sources of income and develop remuneration strategies
- Recognize, assess and advise on shareholder benefit and loan problems
- Identify best practices for expenses/assets with personal and business elements
- Discover newly and notable income tax developments
- Analyze ethical considerations related to providing tax services to clients
Content
- Taxation for select sources of income — including active business income, small business deduction, employees vs. contractors, personal services businesses, and investment income
- Remuneration issues — including salary vs. dividends, bonuses payable, and family member income splitting
- Expenses and assets with personal and business elements — including meals and entertainment, automobiles, and taxable benefits
- Shareholder benefits and loans issues — including debit balances
- Timely and topical practical matters
- Newsworthy and notable information — including recent developments
- Challenging ethical situations encountered in tax practice
Course Content Created: October 2025
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
Peter Moreria, CPA, CGA, 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
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
- 8
- CPD Hours
- 1.25
- 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 - Everyday Issues for General Practitioners (On-Demand - CPA PRO)
- 8
- CPD Hours
- 1.25
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
CPAs in public practice who assist clients with income tax compliance and plans find that even routine matters can have complexities, alternatives, and uncertainties. This seminar identifies income tax matters that practitioners frequently encounter and demonstrates how income tax rules apply in everyday situations.
Access expires 180 days from purchase date |
Course Description
The simplest matters can involve various issues and ambiguities, even in the field of accounting. Those who assist clients with income tax compliance and plans find that routine matters can entail complexities, alternatives, and uncertainties.
This seminar provides an opportunity for practitioners, who routinely deal with income tax, to focus on issues they frequently encounter. In order to enhance the practicality of the seminar, the seminar presents topics as practical issues rather than technical details. After providing general background information for each issue, the seminar emphasizes opportunities, problems, suggestions, and plans for each topic. Many participants take this seminar on an annual basis because the content relates directly to client situations and timely topics are added each year.
Applicable for
Learning Objectives
- Evaluate and characterize sources of income and develop remuneration strategies
- Recognize, assess and advise on shareholder benefit and loan problems
- Identify best practices for expenses/assets with personal and business elements
- Discover newly and notable income tax developments
- Analyze ethical considerations related to providing tax services to clients
Content
- Taxation for select sources of income — including active business income, small business deduction, employees vs. contractors, personal services businesses, and investment income
- Remuneration issues — including salary vs. dividends, bonuses payable, and family member income splitting
- Expenses and assets with personal and business elements — including meals and entertainment, automobiles, and taxable benefits
- Shareholder benefits and loans issues — including debit balances
- Timely and topical practical matters
- Newsworthy and notable information — including recent developments
- Challenging ethical situations encountered in tax practice
Course Content Created: October 2025
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
Peter Moreria, CPA, CGA, 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
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.