Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
General
Publication date: 
2021-12-31
Carswell

Taxation of Trusts and Estates: A Practitioner's Guide 2022, Print and ProView eBook

Availability: Partial Stock

Taxation of Trusts and Estates: A Practitioner's Guide 2022 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.

The 2022 Edition provides commentary and practical examples on a variety of topics including:

  • The key aspects related to trusts and estates of the tax on split income (TOSI) rules effective as of January 1, 2018;
  • The changes to the use of principal residence exemption by trusts;
  • The testamentary trusts rules effective as of 2016;
  • The donation rules applicable to donations made by an estate that meets all the conditions of a graduated rate estate other than the 36-month duration;
  • Special considerations applicable to taxation of non-resident trusts deemed to be resident in Canada;
  • The new trust reporting requirements;
  • The foreign reporting filing requirements in connection with trusts, noting the new shortened deadline for filing the information return for foreign affiliates by trusts; and
  • Estate planning and post-mortem planning involving trusts.

About Thomson Reuters ProView

ProView is the way to read Thomson Reuters eBooks and eLooseleafs, published primarily for legal, accounting, human resources, and tax professions. The Thomson Reuters ProView web-based application is accessed via your browser. With the new ProView web app, offline capability is now available from your browser. The web application has a responsive design and is compatible with desktop, laptop and mobile devices.

Carswell

Taxation of Trusts and Estates: A Practitioner's Guide 2022, Print and ProView eBook

Availability: Partial Stock

Description

Taxation of Trusts and Estates: A Practitioner's Guide 2022 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.

The 2022 Edition provides commentary and practical examples on a variety of topics including:

  • The key aspects related to trusts and estates of the tax on split income (TOSI) rules effective as of January 1, 2018;
  • The changes to the use of principal residence exemption by trusts;
  • The testamentary trusts rules effective as of 2016;
  • The donation rules applicable to donations made by an estate that meets all the conditions of a graduated rate estate other than the 36-month duration;
  • Special considerations applicable to taxation of non-resident trusts deemed to be resident in Canada;
  • The new trust reporting requirements;
  • The foreign reporting filing requirements in connection with trusts, noting the new shortened deadline for filing the information return for foreign affiliates by trusts; and
  • Estate planning and post-mortem planning involving trusts.

About Thomson Reuters ProView

ProView is the way to read Thomson Reuters eBooks and eLooseleafs, published primarily for legal, accounting, human resources, and tax professions. The Thomson Reuters ProView web-based application is accessed via your browser. With the new ProView web app, offline capability is now available from your browser. The web application has a responsive design and is compatible with desktop, laptop and mobile devices.