Topics for Tax Professional Certification - Canada
The following tax certification material is what a tax professional should know to be considered well-learned in tax matters. The tax professional who has successfully attained the following knowledge, we believe, will have demonstrated sufficient competence in Canadian taxation.
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Designed as an introductory course is individual income taxation. It is concise, current, and practical coverage of the income tax return preparation process. This tax course has been prepared with a forms approach. The course format presents materials in practical sections with multiple examples, internet activities, and review problems. The presentation of the material does not assume that the student has taken a course in accounting, making it appropriate for use as a self-study guide to federal income tax. This is a great course, simple and straightforward approach to the basic income tax elements.
Upon completion of this Canadian tax course, we will issue you a frame-able professional certificate of completion. In our effort to comply with and support tax preparation demands and efforts in the improvement of tax professional education, we have made available the following tax course. Tax professionals who study well and who successfully complete this tax training program with a grade point average of 90% or better can prepare tax returns with confidence.
List of Topics Exams are cumulative.
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Topic Name | ||
CHAPTER 1 | Taxation—Its Role in Decision Making | |
CHAPTER 2 | Fundamentals of Tax Planning | |
CHAPTER 3 | Liability for Tax, Income Determination, and Administration of the Income Tax System | |
CHAPTER 4 | Income from Employment | |
CHAPTER 5 | Income from Business | |
CHAPTER 6 | The Acquisition, Use, and Disposal of Depreciable Property | |
CHAPTER 7 | Income from Property | |
CHAPTER 8 | Gains and Losses on the Disposition of Capital Property—Capital Gains | |
CHAPTER 9 | Other Income, Other Deductions, and Special Rules for Completing Net Income for Tax Purposes | |
CHAPTER 10 | Individuals: Determination of Taxable Income and Taxes Payable | |
CHAPTER 11 | Corporations—An Introduction | |
Mid-Term |
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CHAPTER 12 | Organization, Capital Structures, and Income Distributions of Corporations | |
CHAPTER 13 | The Canadian-Controlled Private Corporation | |
CHAPTER 14 | Multiple Corporations and Their Reorganization | |
CHAPTER 15 | Partnerships | |
CHAPTER 16 | Limited Partnerships and Joint Ventures | |
CHAPTER 17 | Trusts | |
CHAPTER 18 | Business Acquisitions and Divestitures—Assets versus Shares | |
CHAPTER 19 | Business Acquisitions and Divestitures—Tax-Deferred Sales | |
CHAPTER 20 | Domestic and International Business Expansion | |
CHAPTER 21 | Tax Aspects of Corporate Financing | |
Accounting & Business Ethics | ||
Final |
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Income
Tax School]. All rights reserved.
Revised:
05/01/14