Introduction to International Tax

Introduction to International Tax provides a comprehensive foundation in the principles, rules, and compliance frameworks that govern cross-border taxation in Canada. Designed for CPA professionals and tax practitioners, this course explains how Canada taxes residents on worldwide income, how non-residents are taxed on Canadian-source income, and how tax treaties interact with domestic law to prevent double taxation. Participants will gain a structured understanding of key provisions of the Income Tax Act, including residency rules for individuals and corporations, Part XIII withholding tax, reporting obligations such as Forms T1135 and T1134, and the taxation of Taxable Canadian Property. The course also introduces essential anti-avoidance measures, including the General Anti-Avoidance Rule (GAAR), transfer pricing under section 247, and thin capitalization rules, helping practitioners recognize risk areas in cross-border planning. Through clear video instruction supported by downloadable reference materials, practical examples, case studies, and knowledge checks, learners will connect technical legislation to real-world client scenarios. Delivered online and self-paced, the course allows professionals to build competence in international tax in a flexible, low-stress learning environment. This course forms part of both the International and Cross-Border Tax Certificate and the Sector-Specific and Emerging Tax Issues Certificate, contributing toward specialized professional development in advanced tax areas. By the end of the course, participants will be equipped to identify common international tax issues, assess residency and sourcing questions, understand cross-border compliance requirements, and approach global tax matters with greater clarity and professional confidence.