These documents provide 3 day personal tax training that covers the most common case for Canadian personal tax and non-resident personal tax return (including departure return emigrant and entry return for immigrant).
This training material covers the procedures involved in obtaining a Clearance Certificate in respect of a deceased person’s assets. A Clearance Certificate must be obtained prior to disbursing assets of the deceased to his/her family members.
Use this template to prepare a Subsection 45(2) election. When a taxpayer changes the use of his property from a principal residence to a rental property, there is a deemed disposition at that time. However, so long as the taxpayer did not claim CCA in respect of the property and is a resident of Canada, … Continue reading 45(2) Election Change in Use