Taxation of Investments

Taxation of Investments provides a comprehensive and practical examination of how investment income is taxed in Canada under the Income Tax Act. Designed for accounting and tax professionals, this course explores the tax treatment of interest income, dividends, capital gains, rental income, and foreign investment returns, with a clear focus on real-world application and compliance. Participants will gain a strong understanding of the distinctions between active business income, passive investment income, and capital gains, and how these classifications affect tax liability for individuals, corporations, and trusts. The course examines dividend gross-up and dividend tax credits, refundable dividend tax on hand (RDTOH), the capital dividend account (CDA), and the impact of passive investment income on the small business deduction for Canadian-controlled private corporations. In addition, learners will explore capital gains planning strategies, superficial loss rules, accrued interest taxation, foreign tax credits, and the deductibility of interest on investment loans. The course emphasizes practical interpretation of legislation, accurate reporting, and identifying common risk areas that can lead to reassessments or denied deductions. Delivered online and self paced, the course includes structured video instruction, practical examples, downloadable reference materials, case studies, and knowledge checks to reinforce learning. By the end of the program, participants will be better equipped to navigate complex investment taxation issues, support compliance, and approach client and corporate tax planning with greater clarity and confidence. This course forms part of the Canadian Tax Mastery Certificate and the Sector-Specific and Emerging Tax Issues Certificate, contributing to structured professional development in advanced taxation.