Tax resources for CPAs

Acting in the interest of the public, CPA Canada’s tax group influences the development of an equitable, effective and efficient tax system in Canada. Check here for up-to-date tax tips, news and resources.

CPA Canada’s tax group is dedicated to delivering practical information and fresh perspectives on tax to our members and the broader tax community. Here is where you’ll find all things tax-related.

Tax news

When can shareholder-employees deduct expenses? 
Until now, there has been some confusion over tax claims for auto and other work-related costs of shareholder employees, as our recent Tax Blog highlighted. CPA Canada raised the issue with the Canada Revenue Agency (CRA), and the CRA developed draft guidance with our input to clarify how these rules apply. 

The CRA's guidance is now finalized. In a stakeholder email that the CRA asked us to share with our members, the CRA explains how shareholder-employees who meet two key conditions may be allowed to deduct employment expenses.

Tax on split income: new guidance 
Confused about how to comply with the tax on split income rules? Help is at hand.

The Canada Revenue Agency knows how complex these rules are and wants to provide guidance. The agency has been developing guidance and consulting CPA Canada on some of the more difficult aspects of the rules. The CRA consulted with CPA Canada on their latest guidance, which focuses on the rules for excluded shares.  It takes a deeper dive into these rules and provides some helpful examples. CPA Canada and its committees will continue to offer input as more new guidance is developed.

Tax preparers: CRA wants your feedback
As part of the Canada Revenue Agency (CRA)’s ongoing work to improve its digital services, the CRA is testing enhancements to its Represent a Client (RAC) service for taxpayers’ authorized representatives:  a re-designed client overview page on RAC for individual accounts. While the page’s functions remain the same, its look has been updated to improve tax preparers’ experience.

In a stakeholder email that the CRA asked us to share with our members, the CRA invites you to try out the beta version of the page and provide feedback on further improvements.

Shortcuts help you navigate CRA helplines
The CRA has produced a listing of shortcuts for navigating its helplines for individual income tax and business inquiries. These shortcuts allow you to bypass levels of press one for this, press two for that” by showing you the path that takes you to the right CRA agent directly.

These shortcuts can save you valuable time the next time you're locked out of My Account or My Business Account, correcting a misallocated payment, seeking info about business accounts, and in other common situations.

5 CRA service improvements you should be aware of
From faster processing of T1 adjustments to the extended Officer Liaison Initiative, here's what you need to know.

Tax blog

CRA serving Canadians better: Feedback from CPAs
In recent consultations, the Canada Revenue Agency (CRA) sought ideas for improving its services. Who better to ask than CPAs, who help thousands of Canadians with their taxes every year? Find out what we recommended.

Tax system review: It's time
With the 2019 federal election coming soon, CPA Canada is urging political parties to commit to a comprehensive tax review. Canada's future prosperity depends on it. Three reports explain why and point the way forward.

Read previous tax blogs.

Subscribe to the monthly tax blog.

Tax webinars

T1 e-Service enhancements and e-Service modernization updates (On-demand webinar)
Learn about service enhancements and changes for the T1 filing season and hear an update on CRA deliverables and their impact on CPAs.

Practitioner's pulse (On-demand webinar)
Learn about current developments that will affect your firm, including changes to CAS 540, recent CRA commentary on when T4A filings are required, and an updated on the 2019 federal budget.

Tax education

The best way forward: Designing a tax review for Canada (Free report)
Canada is long overdue for a comprehensive review of its tax system. The design and scope of a tax review matters if the goal is a simpler, fairer, better tax system for Canadians. 

International trends in tax reform (Free report)
Many of Canada’s international peers have undertaken comprehensive reforms or full-scale reviews of their tax systems. Canada has yet to join in with a comprehensive review. As a result, there are implications for Canada’s competitiveness.

Canada’s tax system: What’s so wrong and why it matters (Free report)
Canada’s tax system is mired in the past and falling short of delivering a competitive environment and a fair society. It needs an overhaul so that Canada’s businesses and people can prosper and compete internationally.

Lifelong learning in tax 2019-2020
Boost your knowledge and keep your career moving forward with CPA Canada’s unparalleled options for tax education and resources.

The ONE National Conference 2019
Join us on September 23-24 in Montreal for an unforgettable experience with cutting-edge content, including a specialized tax stream.

Commodity tax symposium 2019
Join us in Ottawa October 23-24 for Canada's largest and longest-running indirect tax event.

Tax committees

There are nine tax committees devoted to developing sound tax policies and administrative practices for Canadian and Canadian businesses. View the full list.

CPA – CBA joint committee

Through the Joint Committee on Taxation, CPA Canada collaborates with the Canadian Bar Association (CBA) to offer the federal government input on tax laws. View the full list of submissions.