CPA Canada responds to government proposal on graduated rate taxation of trusts, estates

Learn about Chartered Professional Accountants of Canada (CPA Canada)’s submission to the federal government in response to its potential plan for graduated rate taxing of trusts and estates.

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CPA Canada has weighed in on the Department of Finance’s June 3, 2013 draft legislative proposal, titled Consultation on Eliminating Graduated Rate Taxation of Trusts and Certain Estates. Developed by the Joint Committee on Taxation of the Canadian Bar Association (CBA) and CPA Canada, the submission paper responds to certain aspects of the government’s proposal, and recommends amendments to improve it.

What you will learn

CPA Canada’s committee members provide their expert insights on topics such as:

  • the administration of estates
  • testamentary and inter vivos trusts
  • historical and current taxation of trusts
  • the concepts of fairness or equity in tax policy
  • tax neutrality and integration