{"id":143,"date":"2017-07-12T10:59:22","date_gmt":"2017-07-12T14:59:22","guid":{"rendered":"https:\/\/carleton.ca\/profbrouard\/?page_id=143"},"modified":"2025-07-09T20:51:29","modified_gmt":"2025-07-10T00:51:29","slug":"taxguidefisc","status":"publish","type":"page","link":"https:\/\/carleton.ca\/profbrouard\/taxguidefisc\/","title":{"rendered":"taxGUIDEfisc"},"content":{"rendered":"

taxGUIDEfisc<\/h2>\n

Updates by \/ Cette page web est mise \u00e0 jour par Fran\u00e7ois Brouard<\/a>, DBA, FCPA, FCA,
\nSprott School of Business<\/a>, Carleton University<\/a> \u2022 Ottawa, Ontario, Canada<\/p>\n

Le groupe taxGUIDEfisc group
\nis interested by teaching Canadian taxation. A series of guides will be published by the group. Special interest is toward CPA exams preparation in taxation.
\n\/ s’int\u00e9resse \u00e0 l’enseignement de la fiscalit\u00e9 au Canada. Une s\u00e9rie de guides seront produits par les membres du groupe. Un int\u00e9r\u00eat sp\u00e9cial est accord\u00e9 \u00e0 la pr\u00e9paration aux examens CPA en fiscalit\u00e9.<\/p>\n

Twitter: @taxGUIDEfisc
\nSubscribe to get news about publications of the group
\n\/ Abonnez-vous pour conna\u00eetre les publications du groupe.
\nWeb page on tax series \/ page web avec la s\u00e9rie en fiscalit\u00e9: http:\/\/carleton.ca\/profbrouard\/taxguidefisc<\/p>\n

Authors \/ Auteurs<\/strong><\/h2>\n

Fran\u00e7ois BROUARD<\/strong>, DBA, FCPA, FCA
\nis Full Professor, Sprott School of Business, Carleton University in Ottawa, Director, Sprott Centre for Social Enterprises \/ Centre Sprott pour les entreprises sociales (SCSE\/CSES)<\/a> and Leader of Professional Accounting Research Group (PARG)<\/a>. For over 30 years, he is teaching taxation at university level and is the coordinator of some tax courses at Sprott.
\n\/ est professeur titulaire \u00e0 la Sprott School of Business, Carleton University \u00e0 Ottawa, directeur du Sprott Centre for Social Enterprises \/ Centre Sprott pour les entreprises sociales (SCSE\/CSES)<\/a> responsable du Professional Accounting Research Group (PARG)<\/a>. Il enseigne la fiscalit\u00e9 depuis plus de trente ann\u00e9es au niveau universitaire et coordonne certains cours de fiscalit\u00e9 \u00e0 Sprott.
\nfrancois.brouard@carleton.ca<\/p>\n

Bertrand LEMIEUX<\/strong>, PhD candidate, MBA, MFisc, MSc, CPA, CPA(US)
\nis a Contract Instructor teaching Taxation courses at Sprott School of Business, Carleton University in Ottawa.
\n\/ est charg\u00e9 de cours en fiscalit\u00e9 \u00e0 la Sprott School of Business, Carleton University \u00e0 Ottawa.
\nbertrand.lemieux@carleton.ca<\/p>\n

Rebecca RENFROE<\/strong>, MAcc, CPA, CMA
\nis an Instructor teaching Taxation courses at Sprott School of Business, Carleton University in Ottawa.
\nrebecca.renfroe@carleton.ca<\/p>\n

Individuals interested to comments on publications are invited to contact the author.
\n\/ Les personnes int\u00e9ress\u00e9es \u00e0 commenter les publications du groupe sont invit\u00e9es \u00e0 communiquer avec l’auteur.
\nfrancois.brouard@carleton.ca<\/p>\n

Guides<\/strong><\/h2>\n

* English Guides (EN)<\/i><\/strong>
\nF. Brouard. “Canadian Tax Summary of Knowledge (2023 edition)”<\/i>, May 2023, 138p.
\nF. Brouard. “Exams Preparation Guide in Taxation for CPA”<\/i>, 3rd edition, June 2022, 100p. (Plus addendum CFE 2022, June 2023, 5p.)
\nF. Brouard. “Canadian Tax Summary of Knowledge (2022 edition)”<\/i>, May 2022, 138p.
\nF. Brouard. “Canadian Tax Summary of Knowledge (2020 edition)”<\/i>, May 2020, 138p.
\nPDF – code needed<\/a>
\nF. Brouard. “Exams Preparation Guide in Taxation for CPA” (with addendum CFE2019)<\/i>, May 2020. 86p.
\nPDF – code needed<\/a>
\nF. Brouard. “Canadian Tax Summary of Knowledge (2019 edition)”<\/i>, May 2019, 119p.
\nF. Brouard. “Exams Preparation Guide in Taxation for CPA”<\/i>, 2nd edition, May 2019. 82p.
\nF. Brouard. “Canadian Tax Summary of Knowledge (2018 edition)”<\/i>, May 2018, 125p.
\nF. Brouard. “Canadian Tax Summary of Knowledge (2017 edition)”<\/i>, May 2017, 121p.
\nF. Brouard. “Exams Preparation Guide in Taxation for CPA”<\/i>, July 2015, 59p.
\n plus Addendum CFE 2016 (May 2017), 7p. plus Addendum CFE 2017 (May 2018), 8p.
\nF. Brouard. “Canadian Tax Summary of Knowledge (2016 edition)”<\/i>, June 2016, 120p.
\nF. Brouard. “Canadian Tax Summary of Knowledge (2015 edition)”<\/i>, July 2015, 118p.
\nfiscaliteuqtr. Integrated Taxmap, 2025 edition (CPA exam)<\/i> PDF EN<\/a> See site fiscaliteuqtr.ca<\/a><\/p>\n

* Guides en fran\u00e7ais (FR)<\/i><\/strong>
\nDocuments fiscaliteuqtr.ca<\/a> pour divers guides gratuits sur la fiscalit\u00e9 et les finances personnelles par Nicolas Boivin<\/a>, Nicolas Lemelin<\/a> et Marc Bachand<\/a>
\n– Conformit\u00e9 fiscale des particuliers et des entreprises (Tome I), \u00e9dition 2024-2025<\/i>
\n– Conformit\u00e9 fiscale des particuliers et des entreprises (Tome II), \u00e9dition 2024-2025<\/i>
\n– R\u00e9organisations et planification fiscale, \u00e9dition 2024-2025<\/i>
\n– Fiches fiscales, \u00e9dition 2025 (Examen CPA)<\/i> PDF FR<\/a>
\nDocument de Pierrette Dor\u00e9<\/a> et Sandra Labb\u00e9e “La fiscalit\u00e9 \u00e0 l’EFC des CPA” (28e ed. – 2025)<\/i> livre<\/a> \/ JFD Editions<\/a> <\/p>\n

Notes F. Brouard<\/strong><\/h2>\n

* Tax Notes (selection)<\/i><\/strong>
\nFran\u00e7ois Brouard – See other notes and teaching TAX MATERIAL<\/a><\/p>\n

Note on Changes in Income Tax Legislation for 2025 CFE<\/i>, April 29, 15p. CFE 2025 PDF<\/a> \/ CFE 2024 PDF<\/a> \/ CFE 2023 PDF<\/a> \/ CFE 2022 PDF<\/a> \/ CFE 2021 PDF<\/a> \/ CFE 2020 PDF<\/a> \/ CFE 2019 PDF<\/a> \/ CFE 2018 PDF<\/a><\/p>\n

Note TREMPLINS, a model in analyzing a situation<\/i>, 2022, 1p. PDF<\/a>
\nNote TREMPLINS, un mod\u00e8lee d’analyse d’une situation<\/i>, 2022, 1p. PDF<\/a>
\nNote on Tax References List \/ Bibliographie en fiscalit\u00e9<\/i>, April 8, 2019, 14p. PDF<\/a>
\nNote on Options to Study Taxation in Canada \/ Note sur les options pour \u00e9tudier en fiscalit\u00e9 au Canada<\/i>, February 29, 2024, 8p. PDF<\/a><\/p>\n

Note on Personal Financial Planning (PFP)<\/i>, April 2022. 20p. PDF<\/a>
\nNote on PFP Retirement Planning Analysis<\/i>, April 2022. 2p. PDF<\/a>
\nNote on PFP Life Insurance Needs Analysis<\/i>, April 2022. 2p. PDF<\/a>
\nNote sur les \u00e9tats financiers personnels \/ on Personal Financial Statements<\/i>, January 2021. 23p. PDF<\/a>
\nNote on taxation of home office expenses (for employees)<\/i>, January 2021. 24p. PDF<\/a>
\nNote on Nonprofits and Charities Taxation<\/i>, May 2023, 22p. PDF<\/a><\/p>\n

* Policy Brief<\/i><\/strong>
\n– Fran\u00e7ois Brouard #PARG 2020-10PB, Policy Brief PDF<\/a>
\nCPA Common Final Exam and the COVID-19: Need for action in a period of uncertainties<\/i>, March 2020, 8p.
\n– Fran\u00e7ois Brouard #PARG 2021-11PB, Policy Brief PDF<\/a>
\nCPA Competency Map 2.0: Reflection and comments from an academic<\/i>, September 2021, 13p.<\/p>\n

* CFE Reference schedule \/ EFC Tableau de r\u00e9f\u00e9rence<\/i><\/strong>
\nCPA Canada style CFE Reference schedule (tax appendix)<\/i>, 3p. PDF ENglish 2025<\/a>
\nCPA Canada format EFC Tableau de r\u00e9f\u00e9rence<\/i>, 3p. PDF FRancais 2025<\/a>
\nPrevious years \/ Ann\u00e9es ant\u00e9rieures<\/u>
\nPDF EN 2024<\/a> \/ PDF FR 2024<\/a> \/ PDF EN 2023<\/a> \/ PDF FR 2023<\/a> \/ PDF EN 2022<\/a> \/ PDF FR 2022<\/a> \/ PDF EN 2021<\/a> \/ PDF FR 2021<\/a> \/ PDF EN 2020<\/a> \/ PDF FR 2020<\/a> \/ PDF EN 2019<\/a> \/ PDF FR 2019<\/a> \/ PDF EN 2018<\/a> \/ PDF FR 2018<\/a> \/ PDF EN 2017<\/a> \/ PDF FR 2017<\/a> \/ PDF EN 2016<\/a> \/ PDF FR 2016<\/a><\/p>\n

Documents from CPA Canada \/ Documents de CPA Canada<\/strong><\/h2>\n

* Competency Map \/ Grille de comp\u00e9tences<\/strong><\/p>\n

CPA Canada (2022). The CPA Competency Map – Part 1: The CPA Competency Map<\/strong><\/i>, 20p. PDF EN<\/a>
\nCPA Canada (2022). The CPA Competency Map – Part 2: Supplemental Materials<\/strong><\/i>, 154p. PDF EN<\/a>
\nCPA Canada (2022). Grille de comp\u00e9tences des CPA – Partie 1: Grille de comp\u00e9tences des CPA<\/strong><\/i>, 22p. PDF FR<\/a>
\nCPA Canada (2022). Grille de comp\u00e9tences des CPA – Partie 2: Informations compl\u00e9mentaires<\/strong><\/i>, 176p. PDF FR<\/a><\/p>\n

CPA Canada (2021). The CPA Competency Map Update – Outreach Package<\/strong><\/i>, 17p. PDF EN<\/a>
\nCPA Canada (2021). Mise \u00e0 jour de la Grille de comp\u00e9tences des CPA – Trousse d’information<\/strong><\/i>, 21p. PDF FR<\/a><\/p>\n

CPA Canada (2020). The CPA Competency Map<\/strong><\/i>, 160p. PDF EN<\/a>
\nThe CPA Competency Map Tool<\/strong><\/i>. Tool link EN<\/a> \/ Excel file EN<\/a>
\nCPA Canada (2020). Grille de comp\u00e9tences des CPA<\/strong><\/i>, 182p. PDF FR<\/a>
\nGrille de comp\u00e9tences des CPA: outil en ligne<\/strong><\/i>. Outil en ligne FR<\/a> \/ Excel fichier FR<\/a> <\/p>\n

Future for 2024-2025 \/ Futur pour 2024-2025<\/u>
\n– CPA Canada (2022). Leading the Way: Competency Map 2.0 – The path forward for our profession (CM2.0)<\/i>, March, 32p. PDF EN<\/a>
\n– CPA Canada (2022). Tracer la voie pour l’avenir de la profession: La Grille de comp\u00e9tences CPA 2.0 (Grille 2.0)<\/i>, mars, 32p. PDF FR<\/a>
\n– CPA Canada (2024). Leading the Way<\/i> website EN<\/a>
\n– CPA Canada (2024). Tracer la voie pour l’avenir de la profession<\/i> site web FR<\/a><\/p>\n

Previous versions \/ Versions ant\u00e9rieures<\/u>
\n– CPA Canada (2021). Transforming to Meet the Needs of the Future: The CPA ‘Way Forward’ Competency Map (CM2.0)<\/i>, July, 25p. (draft for comments) PDF EN<\/a>
\n– CPA Canada (2021). Transformer la profession pour r\u00e9pondre aux besoins de demain: Une Grille de comp\u00e9tences des CPA montrant ‘la voie \u00e0 suivre’ (la Grille 2.0) (projet pour commentaires) <\/i>, juillet, 25p. PDF FR<\/a>
\n– CPA Canada (2019). The CPA Competency Map<\/i>, 160p. PDF EN<\/a>
\n(replaced by (2020) Competency Map)
\n– CPA Canada (2019). Grille de comp\u00e9tences des CPA<\/i>, 178p. PDF FR<\/a>
\n(remplac\u00e9e par (2020) Grille de comp\u00e9tences)
\n– CPA Canada (2018). The CPA Competency Map<\/i>, 100p. PDF EN<\/a>
\n(revised for clarification and replaced by (2019) Competency Map)
\n– CPA Canada (2018). Grille de comp\u00e9tences des CPA<\/i>, 108p. PDF FR<\/a>
\n(mises \u00e0 jour pour clarification et remplac\u00e9e par (2019) Grille de comp\u00e9tences)
\n– CPA Canada (2018). The CPA Competency Map Knowledge Supplement<\/i>, 48p. PDF EN<\/a>
\n(clarification) (integrated in (2019) Competency Map)
\n– CPA Canada (2018). Guide de connaissances connexes \u00e0 la grille de comp\u00e9tences des CPA<\/i>, 56p. PDF FR<\/a>
\n(clarification) (int\u00e9gr\u00e9e dans (2019) Grille de comp\u00e9tences)
\n– CPA Canada (2018). The CPA Competency Map Update – Outreach Package<\/i>, 58p. PDF EN<\/a>
\n– CPA Canada (2018). Mise \u00e0 jour de la Grille de comp\u00e9tences – Trousse d’information<\/i>, 68p. PDF FR<\/a>
\n– CPA Canada (2012). The CPA Competency Map<\/i>, 100p. PDF EN<\/a>
\n(replaced by (2019) Competency Map)
\n– CPA Canada (2012). Grille de comp\u00e9tences des CPA<\/i>, 108p. PDF FR<\/a>
\n(remplac\u00e9e par (2019) Grille de comp\u00e9tences)
\n– CPA Canada (2012). The CPA Competency Map Knowledge Supplement<\/i>, 48p. PDF EN<\/a>
\n(clarification in 2018 version)
\n– CPA Canada (2012). Guide de connaissances connexes \u00e0 la grille de comp\u00e9tences des CPA<\/i>, 56p. PDF FR<\/a>
\n(clarification dans version 2018)<\/p>\n

* General Documents \/ Documents g\u00e9n\u00e9raux<\/strong>
\nCPA Canada (2024). CPA In=Person Examination Regulations<\/i>, November, 6p. PDF EN<\/a>
\nCPA Canada (2024). R\u00e8glements d’examen CPA (en personne)<\/i>, novembre, 7p. PDF FR<\/a>
\nCPA Canada (2024). CPA Online Examination Regulations<\/i>, April, 3p. PDF EN<\/a><\/p>\n

CPA Canada (2023). CPA Harmonized Practical Experience Policies – A collection of policy directives for the CPA Practical Experience Requirements<\/i>, April, 22p. PDF EN<\/a>
\nCPA Canada (2023). Politiques harmonis\u00e9es en mati\u00e8re d’exp\u00e9rience pratique des CPA – Recueil de directives relatives aux exigences en mati\u00e8re d’exp\u00e9rience pratique des CPA<\/i>, avril, 24p. PDF FR<\/a>
\nCPA Canada (2023). Changes to the Practical Experience Requirements<\/i>, April, 15p. PDF EN<\/a>
\nCPA Canada (2023). Exigences en mati\u00e8re d’exp\u00e9rience pratique – Changements en vigueur<\/i>, avril, 78p. PDF FR<\/a>
\nCPA Canada (2023). CPA Practical Experience Requirements<\/i>, April, 70p. PDF EN<\/a>
\nCPA Canada (2023). Exigences en mati\u00e8re d’exp\u00e9rience pratique des CPA<\/i>, avril, 78p. PDF FR<\/a><\/p>\n

CPA Canada (2023). CPA Examination Regulations<\/i>, January, 7p. PDF EN<\/a>
\nCPA Canada (2023). R\u00e8glements d’examen CPA<\/i>, janvier, 8p. PDF FR<\/a>
\nCPA Canada (2023). Common Final Examination Blueprint<\/i>, January update, 3p. PDF EN<\/a>
\nCPA Canada (2023). Plan de l’Examen final commun<\/i>, mise \u00e0 jour janvier, 4p. PDF FR<\/a>
\nCPA Canada (2022). 2022 CPA PEP pass rates \/ CFE cumulative pass rates<\/i>, 1p. PDF EN<\/a>
\nCPA Canada (2022). 2022 Taux de r\u00e9ussite examens du PFP \/ taux cumulatif \u00e0 l’EFC<\/i>, 1p. PDF FR<\/a>
\nCPA Canada (2022). Common Final Examination Core Module Blueprint<\/i>, April update, 2p. PDF EN<\/a>
\nCPA Canada (2022). Plan de l’Examen final commun Module C1 et module C2<\/i>, mise \u00e0 jour avril, 2p. PDF FR<\/a>
\nCPA Canada (2022). Common Final Examination Taxation<\/strong> Blueprint<\/i>, April update, 2p. PDF EN<\/a>
\nCPA Canada (2022). Plan de l’Examen final commun Fiscalit\u00e9<\/strong><\/i>, mise \u00e0 jour avril, 2p. PDF FR<\/a>
\nCPA Canada (2022). Common Final Examination Assurance Blueprint<\/i>, April update, 2p. PDF EN<\/a>
\nCPA Canada (2022). Plan de l’Examen final commun Certification<\/i>, mise \u00e0 jour avril, 2p. PDF FR<\/a>
\nCPA Canada (2022). Common Final Examination Performance Management Blueprint<\/i>, April update, 2p. PDF EN<\/a>
\nCPA Canada (2022). Plan de l’Examen final commun Gestion de la performance<\/i>, mise \u00e0 jour avril, 2p. PDF FR<\/a>
\nCPA Canada (2022). Common Final Examination Finance Blueprint<\/i>, April update, 2p. PDF EN<\/a>
\nCPA Canada (2022). Plan de l’Examen final commun Finance<\/i>, mise \u00e0 jour avril, 2p. PDF FR<\/a><\/p>\n

CPA Canada (2022). CPA Examination Regulations<\/i>, June, 6p. PDF EN<\/a>
\nCPA Canada (2022). R\u00e8glements d’examen CPA<\/i>, juin, 7p. PDF FR<\/a>
\nCPA Canada (2021). 2021 CPA PEP pass rates \/ CFE cumulative pass rates<\/i>, 1p. PDF EN<\/a>
\nCPA Canada (2021). 2021 Taux de r\u00e9ussite examens du PFP \/ taux cumulatif \u00e0 l’EFC<\/i>, 1p. PDF FR<\/a>
\nCPA Canada (2021). PEP Core Module Blueprint<\/i>, February Special COVID-19, 2p. PDF EN<\/a>
\nCPA Canada (2021). Plan du PFP Module C1 et module C2<\/i>, f\u00e9vrier Sp\u00e9cial COVID-19, 2p. PDF FR<\/a>
\nCPA Canada (2021). PEP Taxation<\/strong> Blueprint<\/i>, February Special COVID-19, 2p. PDF EN<\/a>
\nCPA Canada (2021). Plan du PFP Fiscalit\u00e9<\/strong><\/i>, f\u00e9vrier Sp\u00e9cial COVID-19, 2p. PDF FR<\/a>
\nCPA Canada (2021). PEP Assurance Blueprint<\/i>, February Special COVID-19, 2p. PDF EN<\/a>
\nCPA Canada (2021). Plan du PFP Certification<\/i>, f\u00e9vrier Sp\u00e9cial COVID-19, 2p. PDF FR<\/a>
\nCPA Canada (2021). PEP Performance Management Blueprint<\/i>, February Special COVID-19, 2p. PDF EN<\/a>
\nCPA Canada (2021). Plan du PFP Gestion de la performance<\/i>, f\u00e9vrier Sp\u00e9cial COVID-19, 2p. PDF FR<\/a>
\nCPA Canada (2021). PEP Finance Blueprint<\/i>, February Special COVID-19, 2p. PDF EN<\/a>
\nCPA Canada (2021). Plan du PFP Finance<\/i>, f\u00e9vrier Sp\u00e9cial COVID-19, 2p. PDF FR<\/a>
\nCPA Canada (2020). 2020 CPA PEP pass rates \/ CFE cumulative pass rates<\/i>, 1p. PDF EN<\/a>
\nCPA Canada (2020). 2020 Taux de r\u00e9ussite examens du PFP \/ taux cumulatif \u00e0 l’EFC<\/i>, 1p. PDF FR<\/a>
\nCPA Canada (2020). 2020 Honor Roll \/ Tableau d’honneur 2020<\/i>, 1p. PDF EN<\/a> \/ PDF FR<\/a>
\nBorden Ladner Gervais (2020). September 2019 Common Final Examination – Findings from the independent review into the reliability and validity of the 2019 CFE<\/i>, January 7, 3p. PDF EN<\/a>
\nBorden Ladner Gervais (2020). Examen final commun de septembre 2019 – Constations d\u00e9gag\u00e9es par l’enqu\u00eate ind\u00e9pendante sur la fiabilit\u00e9 et la validit\u00e9 de l’EFC de 2019<\/i>, 7 janvier, 3p. PDF FR<\/a>
\nCPA Canada (2020). Summary of the Board of Examiners’ Report 2019 Common Final Examination (process and steps taken due to disruptions)<\/i>, 3p. PDF EN<\/a>
\nCPA Canada (2020). Sommaire du rapport du Jury d’examen Examen final commun de 2019<\/i>, 3p. PDF FR<\/a>
\nCPA Canada (2019). 2019 CPA PEP pass rates \/ CFE cumulative pass rates<\/i>, 1p. PDF EN<\/a>
\nCPA Canada (2019). 2019 Taux de r\u00e9ussite examens du PFP \/ Taux cumulatif \u00e0 l’EFC<\/i>, 1p. PDF FR<\/a>
\nCPA Canada (2019). 2019 Honor Roll \/ Tableau d’honneur 2019<\/i>, 1p. PDF EN<\/a> \/ PDF FR<\/a>
\nCPA Canada (2019). Common Final Examination Blueprint<\/i>, August update, 3p. PDF EN<\/a>
\nCPA Canada (2019). Plan de l’Examen final commun<\/i>, ao\u00fbt, 4p. PDF FR<\/a>
\nCPA Canada (2019). Common Final Examination Core Module Blueprint<\/i>, March update, 2p. PDF EN<\/a>
\nCPA Canada (2019). Plan de l’Examen final commun Module C1 et module C2<\/i>, mars, 2p. PDF FR<\/a>
\nCPA Canada (2019). Common Final Examination Taxation<\/strong> Blueprint<\/i>, March update, 2p. PDF EN<\/a>
\nCPA Canada (2019). Plan de l’Examen final commun Fiscalit\u00e9<\/strong><\/i>, mars, 2p. PDF FR<\/a>
\nCPA Canada (2019). Common Final Examination Assurance Blueprint<\/i>, March update, 2p. PDF EN<\/a>
\nCPA Canada (2019). Plan de l’Examen final commun Certification<\/i>, mars, 2p. PDF FR<\/a>
\nCPA Canada (2019). Common Final Examination Performance Management Blueprint<\/i>, March update, 2p. PDF EN<\/a>
\nCPA Canada (2019). Plan de l’Examen final commun Gestion de la performance<\/i>, mars, 2p. PDF FR<\/a>
\nCPA Canada (2019). Common Final Examination Finance Blueprint<\/i>, March update, 2p. PDF EN<\/a>
\nCPA Canada (2019). Plan de l’Examen final commun Finance<\/i>, mars, 2p. PDF FR<\/a>
\nCPA Canada (2017). CPA Exam Regulations – CPA PEP and the CFE<\/i>, January 26, 4p. PDF EN<\/a>
\nCPA Canada (2017). R\u00e8glements d’examen CPA – PFP des CPA et EFC<\/i>, 26 janvier, 4p. PDF FR<\/a>
\nCPA Canada (2017). 2017 CPA PEP pass rates \/ CFE cumulative pass rates<\/i>, 1p. PDF EN<\/a>
\nCPA Canada (2017). 2017 Taux de r\u00e9ussite examens du PFP \/ Taux de r\u00e9ussite cumulatif \u00e0 l’EFC<\/i>, 1p. PDF FR<\/a>
\nCPA Canada (2016). Blueprint CFE<\/i>, January, 3p. PDF EN<\/a>
\nCPA Canada (2016). Plan EFC<\/i>, Janvier, 4p. PDF FR<\/a>
\nCPA Canada (2016). Harmonized Education policies vol. 1 – PEP<\/i>, September, 30p. PDF EN<\/a>
\nCPA Canada (2016). Politiques de formation harmonis\u00e9es vol. 1 – PFP<\/i>, Septembre, 30p. PDF FR<\/a>
\nCPA Canada (2016). Harmonized Education policies vol. 2 – ACAF<\/i>, September, 18p. PDF EN<\/a>
\nCPA Canada (2016). Politiques de formation harmonis\u00e9es vol. 2 – PACF<\/i>, Septembre, 22p. PDF FR<\/a>
\nCPA Canada (2016). Harmonized Education policies vol. 3 – PREP<\/i>, September, 24p. PDF EN<\/a>
\nCPA Canada (2016). Politiques de formation harmonis\u00e9es vol 3 – PREP<\/i>, Septembre, 24p. PDF FR<\/a>
\nCPA Canada (2015). Practical Experience Requirements<\/i>, September, 72p. PDF EN<\/a>
\nCPA Canada (2015). Exigences en mati\u00e8re d’exp\u00e9rience pratique<\/i>, Septembre, 76p. PDF FR<\/a>
\nCPA Canada (2014). Blueprint CFE<\/i>, December, 4p. PDF EN<\/a>
\nCPA Canada (2014). Evaluation Methodology (slides)<\/i>, 20p. PDF EN<\/a>
\nCPA Canada (2014). M\u00e9thodologie d’\u00e9valuation (diapositives)<\/i>, 20p. PDF FR<\/a><\/p>\n

* CPA Canada – Previous Common Final Exam (CFE) \/ Examen final commun (EFC) ant\u00e9rieurs<\/strong><\/p>\n

September 2025 examination \/ examen septembre 2025<\/em><\/strong>
\n(You wish to see it in advance! \/ Vous pouvez toujours r\u00eaver!)<\/p>\n

May 2025 examination \/ examen mai 2025<\/em><\/strong>
\n– CFE Board of Examiners’ Report \/ Rapport du Jury d’examen sur l’EFC
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n(forthcoming – \u00e0 venir)
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n(forthcoming – \u00e0 venir)<\/p>\n

Day 1 VTL (Viviana\u2019s Trattoria Ltd. (VTL)) version 1 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 TCV (Traitoria Chez Viviana lt\u00e9e (TCV)) version 1 Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 NPF (Neptune Point Fisheries Inc.(NPF)) version 2 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 Neptune (P\u00eacheries Neptune Inc.(NPF))version 2 Cahier d’examen no 1 PDF FR<\/a>
\nDay 2 Exam booklet PDF EN<\/a>
\n\/ Jour 2 Cahier d’examen PDF FR<\/a>
\nDay 3 Exam booklet PDF EN<\/a>
\n\/ Jour 3 Cahier d’examen PDF FR<\/a><\/p>\n

September 2024 examination \/ examen septembre 2024<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2024 examination) 412p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de septembre 2024) 436p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (September 2023 and September 2024 examinations) 259p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens de septembre 2022 et septembre 2024) 274p. PDF FR<\/a><\/p>\n

Day 1 CFL (Amuzu Parks Inc. (API)) version 1 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 CFL (Amuzu Parks Inc. (API)) version 1 Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 JRP (J.R. Pets inc. (JRP)) version 2 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 JRP (J.R. Pets inc. (JRP)) version 2 Cahier d’examen no 1 PDF FR<\/a>
\nDay 2 Exam booklet PDF EN<\/a>
\n\/ Jour 2 Cahier d’examen PDF FR<\/a>
\nDay 3 Exam booklet PDF EN<\/a>
\n\/ Jour 3 Cahier d’examen PDF FR<\/a><\/p>\n

May 2024 examination \/ examen mai 2024<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (May 2024 examination) 423p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de mai 2024) 438p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (May 2023 and May 2024 examinations) 254p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens de mai 2024 et mai 2023) 270p. PDF FR<\/a><\/p>\n

September 2023 examination \/ examen septembre 2023<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2022 and September 2023 examination) 414p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de septembre 2022 et septembre 2023) 396p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (September 2022 and September 2023 examinations) 247p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens de septembre 2022 et septembre 2023) 236p. PDF FR<\/a><\/p>\n

Day 1 JRP (J.R. Pets inc.) version 1 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 JRP (J.R. Pets inc.) version 1 Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 CFL (CanDo Fitness Ltd) version 2 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 CFL (CanDo Fitness Lt\u00e9e) version 2 Cahier d’examen no 1 PDF FR<\/a>
\nDay 2 Exam booklet PDF EN<\/a>
\n\/ Jour 2 Cahier d’examen PDF FR<\/a>
\nDay 3 Exam booklet PDF EN<\/a>
\n\/ Jour 3 Cahier d’examen PDF FR<\/a><\/p>\n

May 2023 examination \/ examen mai 2023<\/em><\/strong>
\n– CFE Board of Examiners’ Report \/ Rapport du Jury d’examen sur l’EFC
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (May 2023 and May 2024 examinations) (see May 2024)
\n\/ Rapport du Jury d’examen sur l’EFC (examens de mai 2023 et mai 2024) (voir mai 2024)
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (May 2022 and May 2023 examinations) 230p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens de mai 2022 et mai 2023) 307p. PDF FR<\/a><\/p>\n

September 2022 examination \/ examen septembre 2022<\/em><\/strong>
\n– CFE Board of Examiners’ Report \/ Rapport du Jury d’examen sur l’EFC
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2022 examination) 365p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de septembre 2022) 389p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (May 2021, September 2021 and September 2022 examinations) 289p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens de mai 2021, septembre 2021 et septembre 2022) 307p. PDF FR<\/a><\/p>\n

Day 1 WDI (Waste Disposal Inc.) version 3 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 WDI (Waste Disposal Inc.) version 3 Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 CFL (CanDo Fitness Ltd) version 1 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 CFL (CanDo Fitness Lt\u00e9e) version 1 Cahier d’examen no 1 PDF FR<\/a>
\nDay 2 Exam booklet PDF EN<\/a>
\n\/ Jour 2 Cahier d’examen PDF FR<\/a>
\nDay 3 Exam booklet PDF EN<\/a>
\n\/ Jour 3 Cahier d’examen PDF FR<\/a><\/p>\n

May 2022 examination \/ examen mai 2022<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (May 2022 examination) 333p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de mai 2022) 341p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1 (see May 2023 \/ voir Mai 2023)<\/p>\n

September 2021 examination \/ examen septembre 2021<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2021 examination) 369p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de septembre 2021) 393p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (September 2020, May 2021 and September 2021 examinations) 300p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens de septembre 2020, mai 2021 et septembre 2021) 316p. PDF FR<\/a><\/p>\n

Day 1 WDI (Waste Disposal Inc.) version 2 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 WDI (Waste Disposal Inc.) version 2 Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 DHC (District Hotels Corporation) version 3 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 DHC (District Hotels Corporation) version 3 Cahier d’examen no 1 PDF FR<\/a>
\nDay 2 Exam booklet PDF EN<\/a>
\n\/ Jour 2 Cahier d’examen PDF FR<\/a>
\nDay 3 Exam booklet PDF EN<\/a>
\n\/ Jour 3 Cahier d’examen PDF FR<\/a><\/p>\n

May 2021 examination \/ examen mai 2021<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (May 2021 examination) 375p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de mai 2021) 396p. PDF FR<\/a><\/p>\n

September 2020 examination \/ examen septembre 2020<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2020 examination) 338p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de septembre 2020) 353p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (September 2019 and September 2020 examinations) 186p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens septembre 2019 et septembre 2020) 197p. PDF FR<\/a><\/p>\n

May 2020 examination \/ examen mai 2020<\/em><\/strong>
\n(exam cancelled \/ examen annul\u00e9)<\/p>\n

September 2019 examination \/ examen septembre 2019<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2019 examination) 315p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de septembre 2019) 331p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (September 2018 and September 2019 examinations) 199p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens septembre 2018 et septembre 2019) 211p. PDF FR<\/a><\/p>\n

May 2019 examination \/ examen mai 2019<\/em><\/strong>
\n(exam cancelled \/ examen annul\u00e9)<\/p>\n

September 2018 examination \/ examen septembre 2018<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2018 examination) 316p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examen de septembre 2018) 334p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (September 2017 and September 2018 examinations) 167p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens septembre 2017 et septembre 2018) 174p. PDF FR<\/a><\/p>\n

September 2017 examination \/ examen septembre 2017<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2017 examination) 316p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (septembre 2017) 334p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (September 2016 and September 2017 examinations) 167p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens septembre 2016 et septembre 2017) 174p. PDF FR<\/a><\/p>\n

Day 1 PRI (Phoenix Risen inc.) version 2 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 PRI (Phoenix Risen inc.) version 2 Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 FVT (First View Theatres inc.) version 1 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 FVT (Cin\u00e9mas FVT inc.) version 1 Cahier d’examen no 1 PDF FR<\/a>
\nDay 2 Exam booklet PDF EN<\/a>
\n\/ Jour 2 Cahier d’examen PDF FR<\/a>
\nDay 3 Exam booklet PDF EN<\/a>
\n\/ Jour 3 Cahier d’examen PDF FR<\/a><\/p>\n

September 2016 examination \/ examen septembre 2016<\/em><\/strong>
\nPart A – The Day 2 and Day 3 Report \/ Partie A – \u00c9preuves du jour 2 et du jour 3
\n– CFE Board of Examiners’ Report (September 2016 examination) 304p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (septembre 2017) 320p. PDF FR<\/a>
\nPart B – The Day 1 Report \/ Partie B – \u00c9preuve du jour 1
\n– CFE Board of Examiners’ Report (May 2016 and September 2016 examinations) 180p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (examens mai 2016 et septembre 2016) 193p. PDF FR<\/a><\/p>\n

Day 1 PRI (Phoenix Risen inc.) version 1 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 PRI (Phoenix Risen inc.) version 1 Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 CHEI version 2 Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 CHEI version 2 Cahier d’examen no 1 PDF FR<\/a>
\nDay 2 Exam booklet PDF EN<\/a>
\n\/ Jour 2 Cahier d’examen PDF FR<\/a>
\nDay 3 Exam booklet PDF EN<\/a>
\n\/ Jour 3 Cahier d’examen PDF FR<\/a><\/p>\n

May 2016 examination \/ examen mai 2016<\/em><\/strong>
\n– CFE Board of Examiners’ Report (May 2016) 246p. PDF EN<\/a>
\n\/ Rapport du Jury d’examen sur l’EFC (mai 2016) 232p. PDF FR<\/a><\/p>\n

Day 1 CHEI Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 CHEI Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 CHEI Exam booklet no 2 PDF EN<\/a>
\n\/ Jour 1 CHEI Cahier d’examen no 2 PDF FR<\/a>
\nDay 1 RSI Exam booklet no 1 PDF EN<\/a>
\n\/ Jour 1 RSI Cahier d’examen no 1 PDF FR<\/a>
\nDay 1 RSI Exam booklet no 2 PDF EN<\/a>
\n\/ Jour 1 RSI Cahier d’examen no 2 PDF FR<\/a>
\nDay 2 Exam booklet PDF EN<\/a>
\n\/ Jour 2 Cahier d’examen PDF FR<\/a>
\nDay 3 Exam booklet PDF EN<\/a>
\n\/ Jour 3 Cahier d’examen PDF FR<\/a><\/p>\n

September 2015 examination \/ examen septembre 2015<\/em><\/strong>
\n– CFE Board of Examiners Report (September 2015) 264p. PDF EN<\/a>
\n\/ Rapport du Jury sur l’EFC (septembre 2015) 274p. PDF FR<\/a><\/p>\n

* CPA Canada – CFE Exams Simulations \/ EFC Simulations d’examens<\/strong><\/p>\n

– Day 1 Ardnt Industries Case (2014) PDF EN 2014<\/a>
\n\/ Jour 1 Ardnt Industries Cas (2014) PDF FR 2014<\/a>
\n– Day 1 Ardnt Industries Case (2015 April) PDF EN 2015<\/a>
\n\/ Jour 1 Ardnt Industries Cas (2015 avril) PDF FR 2015<\/a>
\n– Day 1 Ardnt Industries Mapping (2014) PDF EN
\n<\/a>\/ Jour 1 Ardnt Industries Correspondance (2014) PDF FR<\/a>
\n– Day 1 Ardnt Industries Solution (2015) PDF EN<\/a>
\n\/ Jour 1 Ardnt Industries Solution (2015) PDF FR<\/a><\/p>\n

– Day 1 RSI Rejuvenating Spa Inc. Case (2015) PDF EN <\/a>
\n\/ Jour 1 RSI Rejuvenating Spa Inc. Cas (2015) PDF FR<\/a>
\n– Day 1 RSI Rejuvenating Spa Inc. Sample candidate Response Part 3 (2015) PDF EN <\/a>
\n\/ Jour 1 RSI Rejuvenating Spa Inc. Exemple de r\u00e9ponse d’un candidat Partie 3 (2015) PDF FR<\/a><\/p>\n

– Day 1 CHEI Canada Heavy Engineering Inc. Case (2016) PDF EN <\/a>
\n\/ Jour 1 CHEI Canada Heavy Engineering Inc. Cas (2016) PDF FR<\/a><\/p>\n

– Day 1 PRI Phoenix Risen Inc. Case (2016) PDF EN<\/a>
\n\/ Jour 1 PRI Phoenix Risen Inc. Cas (2016) PDF FR<\/a><\/p>\n

– Day 2 Sabletel Case Common Roles (2015) PDF EN <\/a>
\n\/ Jour 2 Sabletel Cas avec r\u00f4les communs (2015) PDF FR <\/a>
\n– Day 2 Sabletel Exam Role Marking Assurance PDF EN <\/a>
\n\/ Jour 2 Sabletel Guide de correction r\u00f4le Certification PDF FR<\/a>
\n– Day 2 Sabletel Exam Role Marking Finance PDF EN <\/a>
\n\/ Jour 2 Sabletel Guide de correction r\u00f4le finance PDF FR<\/a>
\n– Day 2 Sabletel Exam Role Marking Performance Management PDF EN <\/a>
\n\/ Jour 2 Sabletel Guide de correction r\u00f4le Mesure de performance PDF FR<\/a>
\n– Day 2 Sabletel Exam Role Marking Taxation<\/strong> PDF EN <\/a>
\n\/ Jour 2 Sabletel Guide de correction r\u00f4le Fiscalit\u00e9<\/strong> PDF FR<\/a><\/p>\n

– Day 3 Exam Multicompetency Sunkick Case (2014) PDF EN <\/a>
\n\/ Jour 3 Examen multicomp\u00e9tences Cas Sunkick (2014) PDF FR<\/a><\/p>\n

Links \/ Liens<\/strong><\/h2>\n

– CPA Canada (Become a CPA) EN <\/a>
\n\/ CPA Canada (Devenir CPA) FR<\/a>
\n– Links taxation \/ liens fiscalit\u00e9 – F Brouard EN\/FR <\/a><\/p>\n

Laws \/ Lois<\/strong><\/h2>\n

– (Canada) Income Tax Act (ITA) EN<\/a>
\n– (Canada) Loi sur l’imp\u00f4t sur le revenu (LIR) FR<\/a>
\n– (Canada) Excise Tax Act (ETA) EN<\/a>
\n– (Canada) Loi sur la taxe d’accise (LTA) FR<\/a><\/p>\n

If you want to contribute to this web page, please contact francois.brouard@carleton.ca<\/a>
\nSi vous d\u00e9sirez contribuer \u00e0 cette page web, veuillez communiquer avec francois.brouard@carleton.ca<\/a><\/p>\n

<\/p>\n\n\n\n
\u00a9\u00a0Francois Brouard, Tous droits r\u00e9serv\u00e9s \/ All rights reserved
\nMise-\u00e0-jour \/ Updated April 30 avril 2025<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

taxGUIDEfisc Updates by \/ Cette page web est mise \u00e0 jour par Fran\u00e7ois Brouard, DBA, FCPA, FCA, Sprott School of Business, Carleton University \u2022 Ottawa, Ontario, Canada Le groupe taxGUIDEfisc group is interested by teaching Canadian taxation. A series of guides will be published by the group. 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