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Estate Planning and Taxation in Canada
Chapters

1Legal and Regulatory Foundations of Canadian Estate Planning

2Core Tax Concepts at Death and for Estates

3Wills, Beneficiary Designations, and Family Law Impacts

4Probate, Intestacy, and the Estate Administration Process

5Incapacity Planning: Powers of Attorney and Personal Care

6Trusts: Types, Taxation, and Practical Uses

7Registered Plans and Pensions in Estate Planning

8Property, Investments, and Real Estate

9Business Owners, Private Corporations, and Special Assets

Estate freezes and refreezesQSBC shares and LCGE eligibilityPost-mortem pipeline strategySubsection 164(6) loss carryback planningSections 84.1 and 212.1 anti-avoidanceCDA planning with corporate life insurancePurification for QSBC statusFamily farm and fishing property rolloversBuy-sell agreements and fundingKey person insurance and valuationPrivate company valuation for probatePartnership and proprietorship successionEmployee ownership and ESOP/MBO optionsPassive income grind and estate impactTrusts holding Opco/Investco shares

10Insurance, Charitable Giving, Cross-Border, and Advanced Strategies

Courses/Estate Planning and Taxation in Canada/Business Owners, Private Corporations, and Special Assets

Business Owners, Private Corporations, and Special Assets

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Implement post-mortem strategies, LCGE planning, and succession for closely held business interests.

Content

12 of 15

Partnership and proprietorship succession

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