Fundamentals of Income Tax (Level 1) – Learner Guide – 2025 1
Fundamentals of Income Tax (Level 1)
Learner Guide 2025
Welcome to the H&R Block’s Tax Academy Level 1 – also known as Fundamentals of Income Tax.
This introductory course presents an in-depth explanation of the information needed to prepare most
individual personal income tax returns for residents of Canada. The knowledge you acquire in this
course will be valuable to those of you who want to prepare your own personal tax returns, as well as to
those of you who want to become tax return preparers.
Read this Learner Guide all the way through before your first class.
Pro tip:
Download and save this Learner Guide to your desktop. You will need to refer back to it
often throughout the course.
Respect in the Classroom
We are committed to providing a safe and respectful environment for our students and instructors. We
have a strict no bullying or harassment policy in place, which means that any form of harassment,
including verbal, physical, or online harassment, will not be tolerated. We believe in treating everyone
with dignity and respect. The classroom is a place to learn, share and making mistakes is part of the
learning process. Disagreements should always be respectful. No swearing or foul language will be
tolerated.
Course Objective
Upon completion of this course, you will be able to prepare most basic personal income tax returns.
We begin with a full-year resident, with employment income, and explain the tax theory for these
situations. We then layer in additional topics for various tax scenarios, increasing the complexity of tax
returns that can be completed.
If you've never prepared a personal income tax return before, this course will guide you step by step
through the most important topics. But if you already know a little bit about tax returns, this information
can help you understand more, building on what you already know.
© 2025 H&R Block Canada, Inc.
, Fundamentals of Income Tax (Level 1) – Learner Guide – 2025 2
Accommodation for Students with Disabilities
H&R Block Canada is committed to having an inclusive learning and working environment. We strive to
arrange appropriate accommodations for students with disabilities without compromising the integrity of
the program.
Learning Accommodation requests are reviewed and assessed on an individual, case-by-case basis,
and are confidential. Information is shared only on a need-to-know basis to determine the appropriate
accommodation available.
If you require academic accommodations, and have supporting documentation, please email
directly within one (1) week of classes beginning.
Please include:
• Your session ID number
• Your instructor name
• Your accommodation request details.
• Supporting documentation (i.e. medical documentation, prior education evaluations)
Late requests may not be accommodated.
Curriculum Structure
This course is scheduled as 60 hours of classroom time. Your success in the program is directly related
to the amount of time you attend and prepare outside of the classroom. It is highly recommended that
you read the chapters before each class to familiarize yourself with the material.
Exact dates are determined by the start date of your training and your provincial holidays. Your
instructor will provide a schedule with all dates and classes. Classes are not scheduled for provincial or
civic holidays. Watch for those dates in your schedule provided by your instructor.
It is your responsibility to attend all classes. If you are unable to attend a class, a video recording will be
available within 10 days (not necessarily your instructor’s presentation). The videos are posted in the
uLearn Tax Academy Community as they become available.
Each part outlined below is a three (3) hour block of class time. Please refer to the curriculum below.
© 2025 H&R Block Canada, Inc.
, Fundamentals of Income Tax (Level 1) – Learner Guide – 2025 3
Part # Content instructed Chapter Key notes:
1 Welcome & Orientation,
Preliminaries Chapter 1
2 Employment Income and Expenses Chapter 2
3 Employment Deductions and Credits Chapter 3
Self Test #1 to be completed outside class by students – online – NOT GRADED
4 Tax Credits Chapter 4
5 Calculation of Tax, Credits and Chapter 5
Expenses
6 Calculation of Tax, Credits and Chapter 5
Expenses (cont’d) (cont’d)
Self Test #2 to be completed outside class by students – online – NOT GRADED
7 Social Benefits and Other Amounts Chapter 6
8 Investment Income Chapter 7
Assignment #1 to be completed outside of class by students – online (20%)
9 Registered Plans Review Assignment #1 answers at END
Review Assignment #1 Chapter 8 of class
Self Test #3 to be completed outside class by students – online – NOT GRADED
10 Spouses and Dependents – Part 1 Chapter 9
11 Spouses and Dependents – Part 2 Chapter 9
Taxpayers and Health – Part 1 Chapter 10
12 Taxpayers and Health – Part 2 Chapter 10
Self Test #4 to be completed outside class by students – online – NOT GRADED
13 Senior Taxpayers Chapter 11
14 Family Situations Chapter 12
Self Test #5 to be completed outside class by students – online – NOT GRADED
15 Students Chapter 13
Assignment #2 to be completed outside of class by students – online (20%)
16 Provincial Supplements Chapter 14 & 15 Review Assignment #2 answers at END
Administration & My Account of class
Adjustments
Review Assignment #2
Multiple Choice Theory Exam to be completed outside of class by students – online (60%)
Students follow steps in My Transcript to access Block Pro for Tax Academy software
Tax Preparation Software training begins
17 Introduction to Block Pro
Case Studies 1 & 2 to be completed outside of class by students – NOT GRADED
18 Review Case Studies 1 & 2
Block Pro (cont’d)
Case Studies 3 to 5 to be completed outside of class by students – NOT GRADED
19 Review Case Studies 3 to 5
20 Exam Review Session (Theory) Final grades available in uLearn
© 2025 H&R Block Canada, Inc.
Fundamentals of Income Tax (Level 1)
Learner Guide 2025
Welcome to the H&R Block’s Tax Academy Level 1 – also known as Fundamentals of Income Tax.
This introductory course presents an in-depth explanation of the information needed to prepare most
individual personal income tax returns for residents of Canada. The knowledge you acquire in this
course will be valuable to those of you who want to prepare your own personal tax returns, as well as to
those of you who want to become tax return preparers.
Read this Learner Guide all the way through before your first class.
Pro tip:
Download and save this Learner Guide to your desktop. You will need to refer back to it
often throughout the course.
Respect in the Classroom
We are committed to providing a safe and respectful environment for our students and instructors. We
have a strict no bullying or harassment policy in place, which means that any form of harassment,
including verbal, physical, or online harassment, will not be tolerated. We believe in treating everyone
with dignity and respect. The classroom is a place to learn, share and making mistakes is part of the
learning process. Disagreements should always be respectful. No swearing or foul language will be
tolerated.
Course Objective
Upon completion of this course, you will be able to prepare most basic personal income tax returns.
We begin with a full-year resident, with employment income, and explain the tax theory for these
situations. We then layer in additional topics for various tax scenarios, increasing the complexity of tax
returns that can be completed.
If you've never prepared a personal income tax return before, this course will guide you step by step
through the most important topics. But if you already know a little bit about tax returns, this information
can help you understand more, building on what you already know.
© 2025 H&R Block Canada, Inc.
, Fundamentals of Income Tax (Level 1) – Learner Guide – 2025 2
Accommodation for Students with Disabilities
H&R Block Canada is committed to having an inclusive learning and working environment. We strive to
arrange appropriate accommodations for students with disabilities without compromising the integrity of
the program.
Learning Accommodation requests are reviewed and assessed on an individual, case-by-case basis,
and are confidential. Information is shared only on a need-to-know basis to determine the appropriate
accommodation available.
If you require academic accommodations, and have supporting documentation, please email
directly within one (1) week of classes beginning.
Please include:
• Your session ID number
• Your instructor name
• Your accommodation request details.
• Supporting documentation (i.e. medical documentation, prior education evaluations)
Late requests may not be accommodated.
Curriculum Structure
This course is scheduled as 60 hours of classroom time. Your success in the program is directly related
to the amount of time you attend and prepare outside of the classroom. It is highly recommended that
you read the chapters before each class to familiarize yourself with the material.
Exact dates are determined by the start date of your training and your provincial holidays. Your
instructor will provide a schedule with all dates and classes. Classes are not scheduled for provincial or
civic holidays. Watch for those dates in your schedule provided by your instructor.
It is your responsibility to attend all classes. If you are unable to attend a class, a video recording will be
available within 10 days (not necessarily your instructor’s presentation). The videos are posted in the
uLearn Tax Academy Community as they become available.
Each part outlined below is a three (3) hour block of class time. Please refer to the curriculum below.
© 2025 H&R Block Canada, Inc.
, Fundamentals of Income Tax (Level 1) – Learner Guide – 2025 3
Part # Content instructed Chapter Key notes:
1 Welcome & Orientation,
Preliminaries Chapter 1
2 Employment Income and Expenses Chapter 2
3 Employment Deductions and Credits Chapter 3
Self Test #1 to be completed outside class by students – online – NOT GRADED
4 Tax Credits Chapter 4
5 Calculation of Tax, Credits and Chapter 5
Expenses
6 Calculation of Tax, Credits and Chapter 5
Expenses (cont’d) (cont’d)
Self Test #2 to be completed outside class by students – online – NOT GRADED
7 Social Benefits and Other Amounts Chapter 6
8 Investment Income Chapter 7
Assignment #1 to be completed outside of class by students – online (20%)
9 Registered Plans Review Assignment #1 answers at END
Review Assignment #1 Chapter 8 of class
Self Test #3 to be completed outside class by students – online – NOT GRADED
10 Spouses and Dependents – Part 1 Chapter 9
11 Spouses and Dependents – Part 2 Chapter 9
Taxpayers and Health – Part 1 Chapter 10
12 Taxpayers and Health – Part 2 Chapter 10
Self Test #4 to be completed outside class by students – online – NOT GRADED
13 Senior Taxpayers Chapter 11
14 Family Situations Chapter 12
Self Test #5 to be completed outside class by students – online – NOT GRADED
15 Students Chapter 13
Assignment #2 to be completed outside of class by students – online (20%)
16 Provincial Supplements Chapter 14 & 15 Review Assignment #2 answers at END
Administration & My Account of class
Adjustments
Review Assignment #2
Multiple Choice Theory Exam to be completed outside of class by students – online (60%)
Students follow steps in My Transcript to access Block Pro for Tax Academy software
Tax Preparation Software training begins
17 Introduction to Block Pro
Case Studies 1 & 2 to be completed outside of class by students – NOT GRADED
18 Review Case Studies 1 & 2
Block Pro (cont’d)
Case Studies 3 to 5 to be completed outside of class by students – NOT GRADED
19 Review Case Studies 3 to 5
20 Exam Review Session (Theory) Final grades available in uLearn
© 2025 H&R Block Canada, Inc.
