EDUCATION

Canadian tax knowledge, current as of today

The rules move every year. We teach against the Act as it stands now, not as it stood when a course was recorded, so a practice can rely on what its people were taught.

WHY IT SITS WITH US

A company that reasons in the rulebook is the right one to teach it.

WHAT MAKES IT DIFFERENT

Written from the source

Every module cites the provision, folio or decision it teaches from.

Revised when the law moves

A rule change triggers a revision, not a note in the errata.

Verifiable hours

Tracked per person, with a record your regulator can accept.

When the rulebook moves, the teaching moves

A change upstream reaches the classroom.

A new CRA folio position on shareholder benefits.

The shareholder loans module, reissued with the current view.

A Tax Court decision narrowing an established test.

The case-law session, rewritten around the new reasoning.

A budget measure sunsetting immediate expensing.

The CCA module, recalculated on the schedule that now applies.

What we teach

Four streams, each built for a working practice rather than an exam.

Statutory foundations

How the Act, the regulations and the folios fit together, and how to read a provision you have never seen before.

Compliance in practice

The filings a Canadian practice actually files, with the judgment calls that decide how each one is prepared.

Case law watch

The decisions that moved a position this year, and what each one changes about advice already given.

Emerging issues

Measures still settling, where the safe answer is not yet obvious and a practice needs to reason for itself.

Written and reviewed by practitioners: every stream is authored by people who file, advise and litigate in Canada, then reviewed before it reaches your team.

Watch a session

Short, practical, and cited. Each one runs against the law as it stands today.

STATUTORY FOUNDATIONSCOMPLIANCE IN PRACTICECASE LAW WATCHEMERGING ISSUES

THE QUESTION

A shareholder takes $25,000 from the company and repays it eleven months later.

Is the amount caught by subsection 15(2), or does the repayment exception carry it?

THE AUTHORITY

The exception in s. 15(2.6) applies where repayment falls within one year after the year end.

It is defeated where the repayment forms part of a series of loans and repayments.

WHAT IT MEANS IN PRACTICE

Document the intent at the time of the advance, not at the time of the audit.

A ledger that shows a pattern of advances will be read as a series, whatever the client says later.

THE QUESTION

A service client with low input costs asks whether to elect the quick method.

The arithmetic looks favourable, but the election binds them for a year.

THE AUTHORITY

Section 227 sets the election and the remittance rate; the eligibility threshold is the constraint.

Capital purchases still claim full input tax credits, which changes the calculation.

WHAT IT MEANS IN PRACTICE

Model it against the client’s actual input ratio before electing, not the industry average.

The break-even moves sharply once purchases exceed roughly a third of revenue.

THE QUESTION

A test the profession had treated as settled was read more narrowly this year.

Advice given on the older reading may no longer hold for open years.

THE AUTHORITY

The court confined the earlier reasoning to its facts and set a tighter threshold.

Two later decisions applied the narrower reading rather than distinguishing it.

WHAT IT MEANS IN PRACTICE

Revisit positions taken on the old test where the year is still open.

The exposure is not the new file. It is the advice already sitting in the drawer.

THE QUESTION

Immediate expensing has sunset, and the additions no longer clear in the year of purchase.

Clients who planned around the measure will see a materially different result.

THE AUTHORITY

Regulation 1100 and the Schedule II class govern again, with the half-year rule back in play.

Class selection now changes the deduction profile over several years, not one.

WHAT IT MEANS IN PRACTICE

Reforecast the client’s tax position before they commit to the next capital purchase.

A conversation in October is worth more than a correction in April.

ITA s. 15(2.6) · Folio S3-F1-C1ETA s. 227 · GST/HST Memoranda 9.4Tax Court of Canada · three decisions on pointReg. 1100 · Schedule II classes

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IN THIS SERIES

Every session cites its authority on screen and counts toward verifiable hours.

A profession cannot be current on a curriculum that is three years old.

Teaching is how the rulebook reaches judgment. We treat it as part of the infrastructure, not as marketing.

Bring it to your team

Tell us the size of your practice and where your people need to be current. The first streams open to early-access firms at launch.