2 - CFE - Keats Learning Institute (KLI) / Fresh Fashion Inc. / LeBlanc Group / Laura Saeed GR Inc.
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2
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Conceptual Framework - Asset Definition & Measurement; Equity Vs. Income
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Conceptual Framework - Liability
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Property, Plant, & Equipment (PP&E) - Defnition & Recognition Criteria
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Revenue Vs. Gain
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IFRS 15 - Revenue Recognition
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Activity Based Costing (ABC)
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Employee Benefits
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3
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Strategy & Governance Overall Case Writing Technique
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How to Write Procedures - General
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Assurance Procedure - Research & Development (R&D)
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CCA Reference Schedule with Updates (memorize highlighted parts)
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Accounting reserve NOT deductible for tax purpose
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CCA Calculation Flowchart
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CCA Calculate Template
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Depreciable Capital Asset Disposition
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Intangible Asset Tax
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CCPC Type of Income & Tax Rates
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Jun 2026 CFE Reference Schedule
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CCA Reference Schedule with Updates (memorize highlighted parts)
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Intangible Asset - General - Technical Walkthrough
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Intangible Asset - Research & Development (R&D) - Technical Walkthrough
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Intangible Asset Case Writing Template
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Research & Development Case Writing
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Financing Options - Qualitative Discussion Summary Sheet
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Business Expense Deductibility Summary Sheet
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4
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Strategy & Governance Overall Case Writing Technique
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Absorption Costing Vs. Variable Costing
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Foreign Currency Transaction - Technical Walkthrough
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Foreign Currency Transaction - 2025 May Day 3 - LeBlanc Group - Specifics
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EBITA Calculation Flowchart
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Risk of Material Misstatement (RMM)
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Materiality
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Approach
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Materiality & Approach One Page Summary
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Depreciable Capital Asset Disposition
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CCA Calculation Recapture & Terminal Loss
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CCPC Types of Income - ABI / AII / Canadian Taxable Dividends
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Active Business Income (ABI) Taxed at General Rate or Small Business Deduction Rate
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Business Limit Reduction - AAII
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Aggregate Investment Income (AII) Vs. Adjusted Aggregate Investment Income (AAII)
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Aggregate Investment Income (AII) & Additional Refundable Tax (ART)
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CCPC Income Types & Tax Rates Summary
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5
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Capital Cost Allowance (CCA) Calculation Flowchart
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Class 10 Vs. Class 10.1
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CCA Calculation Template
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Government Assistance Case Writing Flow Chart
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Government Grants Tax Implications
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Business Expense Deductibility Summary Sheet
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Jun 2026 CFE Reference Schedule
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CCA Reference Schedule with Updates (memorize highlighted parts)
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Materiality
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Approach
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Materiality & Approach on One Page
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How to Write Procedures - General
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Strategy & Governance Overall Case Writing Technique
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Government Assistance Case Writing Flow Chart
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Property, Plant, & Equipment (PP&E) Definition
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Intangible Asset Technical Walkthrough
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Intangible Asset Case Writing Template
