Course Description

This practical and timely presentation delivers a comprehensive overview of the Canadian tax implications associated with cryptocurrencies. The course examines the income tax and sales tax treatment of cryptocurrency mining activities, including when mining gives rise to business income and potential GST/HST considerations. It also explores the taxation of staking rewards and other yield-generating crypto activities, an area of growing importance as investors seek passive returns.

Participants will gain clarity on the tax treatment of cryptocurrency trading, with particular emphasis on distinguishing between income and capital gains—a critical and often contentious issue in audits and disputes. The session also addresses tax considerations when cryptocurrencies are used as a medium of exchange or structured as commodity futures contracts, highlighting practical compliance and reporting issues.

The presentation is rounded out with a review of relevant Canadian case law and a summary of key Canada Revenue Agency technical interpretations relating to cryptocurrencies. Attendees will leave with a stronger understanding of how current rules are applied in practice and how to navigate risk in this rapidly evolving and increasingly mainstream area of taxation.

About this course

  • $170.00
  • 2 CPD hours
  • December 10, 2026 - 1:00 PM ET

Instructor(s)

Alex Ghani

Partner

CPA CA, CGA, CPA (Texas)

Alex has close to 20 years of experience working in the accounting departments of large companies and as a public practitioner. Over the years, Alex helped many private clients with their tax structuring and estate planning needs. Alex also assists in Canadian and US tax compliance and various other tax related matters.

Alex is heavily involved in the tax community and is a member of the Canadian Tax Foundation (CTF) where he has published articles for the CTF and presented at various events for the CTF.

In addition, Alex has also presented at events for CPA Ontario, accounting groups and other industry specific events. He also facilitates the CPA Canada In-depth tax course.

Manu Kakkar

Manu has over 20 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 41 times in the Income Tax Act.