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Added:10/02/2026 4:51 PM
December 03, 2026, 2:00 PM - 4:00 PM ET
Foreign tax credits are a frequent source of frustration for tax advisors. The rules are complex, the consequences of error are significant, and the Canada Revenue Agency continues to closely scrutinize large and recurring foreign tax credit claims. This presentation focuses on the areas where practitioners most often encounter risk, uncertainty, and missed planning opportunities.


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December 03, 2026, 2:00 PM - 4:00 PM ET

Foreign tax credits are a frequent source of frustration for tax advisors. The rules are complex, the consequences of error are significant, and the Canada Revenue Agency continues to closely scrutinize large and recurring foreign tax credit claims. This presentation focuses on the areas where practitioners most often encounter risk, uncertainty, and missed planning opportunities.
 
 
To register, click 'Choose Session,' then 'Enroll.'
 

Course/Activity Information

Foreign tax credits are a frequent source of frustration for tax advisors. The rules are complex, the consequences of error are significant, and the Canada Revenue Agency continues to closely scrutinize large and recurring foreign tax credit claims. This presentation focuses on the areas where practitioners most often encounter risk, uncertainty, and missed planning opportunities.
 

Learning Objectives

  • A focused review of the most important elements of section 126 of the Income Tax Act
  • The distinction between business income tax and non-business income tax, and why the classification matters
  • The impact of the foreign tax credit rules on former residents of Canada

 

CPE Information:

  • CPE: 2 hours
  • Field of Study: Tax
  • Level: Basic
  • Delivery Method: Group Internet-Based

 

MEET OUR SPEAKER

Manu Kakkar
Kakkar CPA Professional Corporation

Manu has over 25 years of experience in taxation in both domestic and international, personal, and corporate taxation as well as expert witness reports and testimony.
 
He is an award winning and prolific tax writer. His Master of Taxation thesis on butterfly reorganizations won 2 awards and was published in the Canadian Tax Journal. Manu has published and presented over 450 tax articles and presentations since 2001 across Canada. Manu is an authority in taxation as his name has been cited 43 times in the Income Tax Act.
 
 

 

AGN International - Americas, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Texas CPAs: AGN International - Americas, LLC is also registered with the Texas State Board of Public Accountancy. (Sponsor ID: 010173)

Questions and comments can be directed to AGN Member Services Manager Faiz Jaffar.

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