Estates and trusts

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This is the agenda for Module 1
Module 1 Trusts and estates: Legal and accounting aspects
 
Trusts

• Estates
• Estate or trust accounting
• Example of accounts of an estate

This is the agenda for Module 2
Module 2 Trusts under the Income Tax Act
 
Definition of trust

• Types of trust under the Income Tax Act
• Taxation of a trust

This is the agenda for Module 3
Module 3 Considerations when setting up a trust
 
Disposition of property to a trust

• Attribution rules
• 21-year deemed realization

This is the agenda for Module 4
Module 4 Computation of a trust’s income before allocations
 
Taxable capital gains/allowable capital losses

• Pension income
• Investment income
• Business income
• Other income
• Deductions

This is the agenda for Quiz 1
Quiz 1
This is the agenda for Module 5
Module 5 Allocation of income to beneficiaries
 
Overview

• Income payable
• Taxation of beneficiaries
• Taxable benefits

This is the agenda for Module 6
Module 6 Taxable income and income taxes payable
 
Taxable income

• Taxes payable
• Non-resident beneficiaries

This is the agenda for Module 7
Module 7 Income and capital interest in a trust
 
Income interest

• Capital interest
• Clearance certificates

This is the agenda for Module 8
Module 8 Family trusts and GST issues
 
Family trusts

• Henson trusts
• Management trusts
• Goods and services tax

This is the agenda for Quiz 2
Quiz 2
This is the agenda for Summary
Summary
This is the agenda for Appendices
Appendices
 
Appendices

Appendix A — Website references

Appendix B — Checklist of duties of legal representatives

Appendix C — Sample completed T3 return, schedules, and supplementary

Appendix D — Sample completed T3 return, schedules, and supplementary

Appendix E — Draft statement — Regulation 2800(1)

Highlights

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