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Frequently Asked Questions

There is a national plagiarism policy that applies to all active learners at the CPA Western School of Business. The policy was developed nationally to ensure consistency between all regions and programs. The CPA Canada Plagiarism Policy and Appeals information can be found in the Policies section of the CPAWSB website.

Some examples of actions considered to be breaches of the CPA Canada Plagiarism Policy are: 

  • Submitting another learner’s work as your own; 
  • Copying CPA provided solutions for assignments; 
  • Sharing your work with others (including electronic files); 
  • Including the words, ideas, work, or data of another person without reference to the original author or source; 
  • Theft of someone else’s work. 

Collaboration between learners is an essential part of learning and is encouraged. It is possible to assist each other with your studies without jeopardizing your academic integrity. 

If it is unclear what information can or cannot be shared with other learners, you can contact your facilitator through D2L for guidance, and consult the CPA Canada Plagiarism Policy.

No. Learners must always cite the direct source when referencing materials (for example, the Income Tax Act vs CPA Canada Handbook vs CPA Canada Learning eBooks). Improperly citing or failing to cite the author or original source of any CPA provided or outside resource is considered plagiarism.

Yes. You must always cite another person's ideas whether you are paraphrasing them or using them directly in your response. 

No. Formal citation methods do not need to be used; however, you must cite any source you include in an assignment. For example: 

  • If you are using information in your assignment from reading the CPA Canada Learning eBook, 
    Per Chapter XXX of the CPA Canada Learning eBook… 

In addition to using proper citations, you must use quotation marks when you copy exact phrases, sentences, and paragraphs from a source. 


  • Per Section 85 of the Income Tax Act, “the amount that the taxpayer and the corporation have agreed on in their election in respect of the property shall be deemed to be the taxpayer’s proceeds of disposition of the property and the corporation’s cost of the property.” 

Outside of your facilitator or contacting CPAWSB, the CPAWSB blog contains informative posts that cover many topics related to academic integrity (including plagiarism). 

Academic Integrity Blog Posts