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Discover the basic income tax implications of estates and trusts.
Trust law and tax law issues can be very complex. Our comprehensive online course provides you with an overview of the pertinent income tax implications of estates and trusts, with a special focus on personal trusts and federal income tax.
Additional options and pricing may be available. See pricing and registration for more details.
• Estates• Estate or trust accounting• Example of accounts of an estate
Definition of trust
• Types of trust under the Income Tax Act• Taxation of a trust
Disposition of property to a trust
• Attribution rules• 21-year deemed realization
Taxable capital gains/allowable capital losses
• Pension income• Investment income• Business income• Other income• Deductions
• Income payable• Taxation of beneficiaries• Taxable benefits
• Taxes payable• Non-resident beneficiaries
• Capital interest• Clearance certificates
• Henson trusts• Management trusts• Goods and services tax
Appendix A — Website referencesAppendix B — Checklist of duties of legal representativesAppendix C — Sample completed T3 return, schedules, and supplementaryAppendix D — Sample completed T3 return, schedules, and supplementaryAppendix E — Draft statement — Regulation 2800(1)
Learn how to complete income tax returns and minimize taxes payable for deceased taxpayers.
CPA Canada Professional Learning and Development Customer Service
Join our financial literacy volunteer program for CPA members.
Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.
September 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.