In-Depth tax course: Curriculum

The In-Depth Tax Course continues to be Canada’s leading and most comprehensive on-the-job tax training program. The program is extensive and complete, and delivers the fundamental tax knowledge you need to kick-start a long and successful career as a tax professional.

Program Details:

Integration is the underlying philosophy of In-Depth, so the program offers an essential blend of:

  • ebook reference materials and elearning modules with assessments
  • social media interaction between students and group leaders
  • traditional classroom lectures
  • context-rich case studies and exercises in facilitated small-group tutorial sessions

A strong link to on-the-job experience ties all of this together.

Through In-Depth, you will:

  • learn from lecture, tutorial and team leaders with extraordinary technical tax knowledge and a wealth of real-world business experience
  • follow the most current and marketplace-ready curriculum in Canada — a competency-based curriculum built to create the most highly valued professionals in the tax community
  • begin to build a library of comprehensive tax reference materials, annotated with your personal insights and perspectives from In-Depth

The In-Depth Tax Course is the same great course that has benefitted over 15,000 professionals and their organizations for over 35 years. It has simply been fine-tuned and enhanced — after an assessment by the Tax Education Task Force — with an updated curriculum and the inclusion of new technologies that improve the delivery of the curriculum and the learning experience.

Topics covered

Year 1:

  • orientation, research and communications skills for today’s tax professional (ORC):
    • In-Depth orientation
    • tax case analysis and statutory interpretation
    • comprehensive tax research and file processes
    • Canadian tax environment
    • group study 1:
      • individual taxation
        • residency of an individual
        • emigration and immigration — employment income
        • taxable benefits
        • deferring income plans
  • business and property taxation
    • residency of a corporation
    • business income for tax purposes — income vs. capital
    • taxation of professionals
  • capital gains
    • adjusted cost base calculation rules — principal residence designations
    • change in use designations
    • capital gains exemption
    • in-residence 1:
      • revisiting statutory interpretation and case law analysis
      • losses
      • acquisition of control rules
      • corporate taxation — the basics
      • shareholder taxation
      • compensation planning
      • interest deductibility — an introduction
      • taxation of partnerships
      • taxation of trusts
      • tax administration

Years 2 and 3:

  • Each of these years has a group study component and an in-residence component.
  • Year 3 also includes a group project.
  • You will receive detailed information about the topics covered upon completion of registration. Topics will include:
    • year 2:
      • affiliated parties and stop-loss rules
      • non-arm’s length transfer and other rules affecting corporate reorganizations
      • principles and objectives of corporate reorganizations
      • business combination basics; amalgamations and winding up
    • year 3:
      • transfer pricing
      • U.S. tax for the Canadian practitioner
      • butterfly reorganizations
      • purchase and sale of a business (advanced topics)
    • year 3 group project:
      • a cumulative assignment that you will complete in this final year of the course to demonstrate your understanding and abilities

Who should attend this course:

Canadian tax professionals working full time in:

  • Canadian income tax
  • a public accounting firm
  • a legal firm
  • a corporate setting
  • a regulatory or government environment

Resources

Venue

You will receive details about specific venues and accommodation options upon completion of registration for In-Depth:

  • ORC sessions will be presented in a number of urban centres across Canada.
  • Group study sessions are provided in over 20 locations across Canada.
  • In-residence sessions will be presented in resort settings in British Columbia, Ontario and Quebec. These centres have been chosen to provide you with a functional and relaxed setting away from your hectic workplace, deadlines and personal responsibilities. It’s the optimal learning environment.