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Capital Gains Taxation and the Capital Gains Exemption 2025

Mastering Capital Gains Taxation: Strategies, Exemptions, and Essential Insights.

Created byJason Fleming
BeginnerUpdated Jan 9, 2025

What You'll Learn

  • check_circleUnderstand the taxation of capital gains for individuals, corporations, partnerships, and trusts.
  • check_circleLearn strategies to save tax using the capital gains exemption, TFSAs, RRSPs, and FHSAs.
  • check_circleIdentify key definitions like QSBC shares, capital property, and personal use property.
  • check_circleExplore the taxation of foreign transactions, non-residents, and split income (TOSI).

About This Course

This webinar explains the taxation of capital gains earned by individuals, corporations, partnerships, and trusts. Strategies for saving tax with the capital gains exemption are also discussed. Numerous examples are provided to clarify these essential tax topics.

This comprehensive webinar on the taxation of capital gains includes:

  • Saving income tax with the capital gains reserve, TFSAs, RRSPs, and the First Home Savings Account (FHSA).
  • Saving tax with the principal residence exemption and the capital gains exemption.
  • Planning to ensure your shares qualify as small business corporation (QSBC) shares.
  • Important definitions such as capital property, disposition, adventure or concern in the nature of trade, personal use property, and property flipper.
  • The taxation of foreign currency transactions, non-monetary transactions, gifts, and dispositions by non-residents (section 116 certificates).
  • The tax on split income (TOSI) and the taxation of capital gains earned by CCPCs, partnerships, and trusts.

Course Content

3 activities • 2 videos • duration: 2h 33m

  • videocamPart 1
    Duration 78:17

Your Instructor

Jason Fleming

CPA, CA, M.Acc

menu_book20 courses
star5,354 reviews

Jason Fleming is a Chartered Professional Accountant (CPA), Chartered Accountant (CA) with a master’s degree in accounting. Jason is an associate professor, teaching stream, at York University, previously he was a tax manager at a Big-4 accounting firm in Toronto. Jason completed the CICA’s In-Depth tax course, ranked 8th in Ontario on the UFE (the CA professional exam) and taught tax week at the ICAO's Summer School. Jason is the author of CFE Tax, 9th edition, CFE Case Writing, 3rd edition and various tax articles.

Credit Information

Professional development requirements vary by profession, country, and regulatory body. Before enrolling, review the course details and confirm that the content, learning format, and any listed credits meet your specific requirements. You are responsible for confirming eligibility with your regulator or professional association and keeping the records required for reporting.

What Students Are Saying

4.9 out of 5
Student's Choice
298 reviews
  • RC
    Robert C.
    starstarstarstarstar

    very informative

  • WS
    Wendy S.
    starstarstarstarstar

    This course bundled was mostly repeat of concepts and even some of the examples were exactly the same.

  • VW
    Vida W.
    starstarstarstarstar

    The Capital Gains taxation knowledge is useful in filing personal tax and plan personal finance

  • DR
    Dave R.
    starstarstarstarstar

    Excellent overview of complex tax items.

Frequently Asked Questions

We are a registered provider with 300+ associations and regulatory bodies worldwide. We operate across 27 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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