Taxation of Trusts and Estates: A Practitioner's Guide 2020

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This essential publication provides comprehensive, in-depth commentary on trust and estate planning concepts

Taxation of Trusts and Estates: A Practitioner's Guide 2020 is an essential handbook and research source for lawyers, accountants, trust administrators, and trust officers. Professionally compiled by an experienced multidisciplinary team, this publication provides comprehensive in-depth commentary on trust and estate planning concepts, and an explanation and discussion of the use of various types of trusts.

Preparing the T3 Trust Income Tax and Information Returns and Schedules with accuracy and certainty is no small task. To help you accomplish this quickly and correctly, this comprehensive guide offers clear, practical solutions and commentary for each step of the Return.

New in this edition

The 2020 edition provides commentary and practical examples on a variety of topics, including:
  • Key aspects related to trusts and estates of the tax on split income rules effective as of January 1, 2018
  • Changes to the use of principal residence exemption by trusts
  • Rules applicable to testamentary trusts and graduated rate estates
  • New donation rules applicable to donations made by a graduated rate estate
  • Special considerations applicable to taxation of non-resident trusts deemed to be resident in Canada
  • Foreign reporting filing requirements in connection with trusts
  • Tax and estate planning for inter-vivos trusts, testamentary trusts (i.e. post-mortem planning), and unique considerations involving special purpose trusts
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Tax & accounting


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