Introduction to the income tax act and tax research
Developed for the In-Depth Tax Program, this course is for tax and general practitioners who wish to better understand the Canadian Income Tax Act and learn tax research fundamentals.
Are you a practitioner who would like a better understanding of the Canadian Income Tax Act and tax research? If so, this course is for you.
The material in this course reflects legislative changes as of May 31, 2021.
You will learn about:
- navigating through and understanding the structure of the ITA
- the importance of recalling the components of a section (pre-, post-, mid-amble) and the importance of specific words within a section
- prioritizing research sources
Who should attend?
- professional accountants who require an in-depth understanding of the Canadian Income Tax Act
- tax practitioners who require a refresher of the Canadian Income Tax Act