Income taxes for the deceased

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This is the agenda for Module 1
Module 1
 
Preliminary considerations

• Distinguishing the legal representative from the professional preparing the returns
• Standards
• Gathering relevant facts
• Other actions to consider before preparing returns
• Non-residents
• Important concepts

This is the agenda for Module 2
Module 2
 
Ordinary income in the year of death

• Periodic payments
• Rights or things
• Business income
• Testamentary trust income
• Other income

This is the agenda for Module 3
Module 3
 
Deferred income plans, non-capital property, death benefits, and life insurance

• Deferred income plans
• Non-capital property
• Death benefits
• Life insurance policies
• Tax-free savings account

This is the agenda for Quiz 1
Quiz 1
This is the agenda for Module 4
Module 4
 
Capital property: The basic rules

• Depreciable property
• Other capital property

This is the agenda for Module 5: Special rules — Capital and other properties
Module 5: Special rules — Capital and other properties
 
Capital property: The basic rules

• Spouse/common-law partner/spouse or common-law partner trust beneficiary
• Farm and fishing property
• Capital property reserves
• Partnership interests
• Capital stock

This is the agenda for Module 6
Module 6
 
Tax credits, compliance, and tax planning

• Tax credits
• Elective returns: Common attributes and the advantage of filing them
• Income tax returns
• Other compliance matters
• Planning

This is the agenda for Quiz 2
Quiz 2

Highlights

Chartered Professional Accountants of Canada (CPA Canada) annually offers its views on priorities for the federal budget. Review past submissions of pre-budget briefs and consultations, and post-budget release opinions and commentary.

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