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Taxation of Trusts and Estates: A Practitioner's Guide 2019 (Print + ProView)
By: Grace Chow, FCPA, FCA, FCCA, FTIHK, TEP, Ian Pryor, LL.B., B.Comm, B.A., TEP
Availability: In Stock

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

Taxation of Trusts and Estates: A Practitioner's Guide 2019 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 to ProView with this edition.

New in this edition

The 2019 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 rules effective as of January 1, 2018
  • The changes to the use of principal residence exemption by trusts
  • The new testamentary trusts rules effective as of 2016
  • The new donation rules applicable to donations made by a graduated rate estate
  • The revised rules dealing with deemed dispositions applicable to spousal or common-law partner trust, alter-ego trust, and joint partner trust
  • Special considerations applicable to taxation of non-resident trusts deemed to be resident in Canada
  • The foreign reporting filing requirements in connection with trusts
  • Estate planning and post-mortem planning involving trusts

Available formats

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About the Author

Grace Chow, FCPA, FCA, FCCA, FTIHK, TEP, is a founding partner at Cadesky and Associates LLP, specializing in Canadian and international tax. She is an author and co-author of numerous professional papers. She is a member of the Worldwide Council of the Society of Trust and Estate Practitioners (STEP). She also serves as a member of the Audit Committee and Co-Chair of the Membership Committee of STEP Worldwide.

Ian Pryor, LL.B., B.Comm., B.A., TEP is the founder and President of Pryor Tax Law, with expertise in Canadian and international tax planning and implementation. He has authored and co-authored several publications and is a frequent speaker on taxation matters at professional seminars and conferences. He is a member of several professional organizations.