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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

RRSP/RRIF rollovers to spouse/CLPDesignated versus annuitant successionTFSA successor holder versus beneficiaryRESP subscriber death and optionsRDSP beneficiary death, DAPs, and LDAPsDB/DC pension survivor benefitsLocked-in plans: LIRA/LIF/PRIF considerationsCPP death benefit and survivor pensionsGroup plans, SEGs, and designationsUS 401(k)/IRA coordination and taxesWithholding, T4RSP/T4RIF, and slipsProhibited/advantage rules and penaltiesContribution room and final-year planningSegregated funds and beneficiary bypassProbate avoidance using plan designations

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/Registered Plans and Pensions in Estate Planning

Registered Plans and Pensions in Estate Planning

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Plan the transfer and taxation of registered accounts and employer pensions efficiently at death.

Content

13 of 15

Contribution room and final-year planning

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