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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

Deemed disposition on death (ITA s.70(5))Spousal/common-law partner rollover (s.70(6))Graduated Rate Estate (GRE) status and timingQualified Disability Trust (QDT) basicsCapital gains inclusion rate and ACBLoss rules and superficial loss considerationsAttribution rules and post-mortem exceptionsPrincipal residence overview and timingLifetime capital gains exemption (LCGE) overviewDividend characterization and integrationRegistered plans taxation on deathTax residency at death and deemed residentsForeign property reporting considerationsCharitable donation credits at deathEstate income versus terminal return income

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

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

Courses/Estate Planning and Taxation in Canada/Core Tax Concepts at Death and for Estates

Core Tax Concepts at Death and for Estates

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Master the federal tax rules that drive estate outcomes, from deemed dispositions to special estate statuses.

Content

12 of 15

Tax residency at death and deemed residents

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