CPA PEP Taxation Elective exam-day guide
CPA PEP Taxation Elective · Prepare for the day ahead.
Your checklist
Government-issued photo ID
Bring the original, unexpired ID in the name used on your CPA candidate record. A driver's licence or passport is typical; confirm acceptable ID forms and name-change documentation with the provider (CPA Canada / your provincial CPA body) before exam day.
Exam admission or confirmation details
Know your candidate/registration number, exam sitting, start time, and venue or remote-proctoring link. Save the confirmation email offline in case connectivity fails. Confirm the exact check-in process with the provider.
Approved calculator (and backup)
Bring a calculator that meets the CPA exam calculator policy - typically a non-programmable financial or scientific calculator. Confirm the current permitted models with the provider, and bring a second approved unit as a backup.
Writing instruments and permitted reference materials
Bring pens/pencils and an eraser if the sitting is paper-based. The CPA Canada Handbook and Income Tax Act references are generally provided or accessible within the exam software; confirm exactly what is supplied versus what you may bring.
Scratch paper and rough-work plan
Scratch paper is usually supplied and collected; do not bring your own unless the provider confirms it is allowed. Plan to show key workings in your answer, since method marks are commonly awarded even when the final number is wrong.
Quiet, permitted personal items
Bring water and a snack only if the provider permits them at the desk. Remove smart watches, phones, and notes; storage rules for personal items vary, so confirm with the provider.
Completed practice under timed conditions
Before exam day, complete at least one full-length practice case set under the real time limit using only permitted tools, so your pacing and reference-navigation habits are tested.
Personal tax quick-reference sheet (for study only)
Build a one-page memory aid of rates, brackets, and credit rules you keep confusing. Use it for final review, then leave it at home - outside materials are not allowed at the desk unless the provider confirms otherwise.
Rest, travel, and logistics plan
Confirm travel time to the venue or a stable internet location for remote sittings, plus parking or transit. Aim to arrive early; late-entry rules vary, so confirm the cutoff with the provider.
Backup plan for remote sitting (if applicable)
If writing remotely, test your computer, camera, microphone, and internet ahead of time; have a phone hotspot and a charged backup device ready. Confirm the provider's technical-failure and rebooking policy in advance.
Plan the day
Shift from learning to retrieval. Rework your weakest two or three technical areas - for example, capital gains and the principal residence exemption, RRSP/RRIF rules, or corporate integration - using short practice cases rather than rereading notes. Rehearse navigating the electronic Income Tax Act and Handbook so lookups are fast. Confirm your venue, start time, ID, and calculator against the provider's instructions.
Do one timed mixed practice set covering both a case-style response and short technical questions. Review your marker-style feedback: where did you lose method marks versus knowledge marks? Update your one-page memory aid with only the items you actually got wrong. Stop adding new material you have never practiced.
Light review only: skim your memory aid, key rate tables, and the structure you will use to answer cases (identify issues, apply the law, conclude with a recommendation). Pack your ID, approved calculator(s), pens, and confirmation details. Confirm the exam software or venue one last time. Get a full night's sleep - do not cram new topics.
Eat a proper meal and arrive early. Do a five-minute warm-up: reread your case-answering structure and two or three frequently tested rules, nothing new. At the desk, before the clock matters, confirm your calculator works and you can open the reference materials.
Read the required section of each case first, then skim the case facts to tag which facts map to which requirement. Budget time per requirement and note it. Answer the required items in order; do not spend disproportionate time perfecting one calculation.
For each requirement, state the issue, cite the relevant rule, apply it to the facts with workings, and give a clear conclusion or recommendation. If a number is uncertain, show the method - partial credit is common. Watch the clock at each quarter mark; if behind, write structured outline answers for remaining requirements rather than leaving them blank. Reserve the final minutes to check that every requirement has a response.
Rules to check
Bring original government-issued photo ID matching your registration; candidates without acceptable ID may be refused entry. Confirm the exact ID and name-change rules with the provider.
Only approved calculators and permitted materials are allowed at the desk. Phones, smart watches, notes, and unauthorized references must be stored as directed; possession at the desk can be treated as misconduct. Confirm the permitted-items list with the provider.
Follow all invigilator and proctor instructions, including check-in, desk setup, and any room or software rules. For remote sittings, keep your camera and workspace visible as required and avoid leaving the frame.
Break and washroom rules differ between paper and computer sittings, and the clock generally keeps running. Confirm the break policy and whether extra time is granted with the provider before exam day.
Answers are typically scored on both technical accuracy and professional skill (issue identification, analysis, communication, and conclusions). Write in structured sentences and show workings; do not rely on a single final figure.
Do not communicate with other candidates about exam content during or after the sitting, and do not share or reproduce exam questions. Treat all exam material as confidential.
If you experience a technical failure or illness during the sitting, notify the invigilator or proctor immediately and record the details; rebooking or accommodation decisions are made by the provider, so confirm the process with them.
Scoring, pass marks, and any scaling are set by the provider and are not published as a fixed formula you can rely on. Confirm how results are reported and when they are released with the provider.