Course: Post Mortem Tax Planning

This course is from the 2015/2016 series

Topics to be covered include:

Share valuation

Terminal returns available                                                                                                                           

Terminal return credits and deductions                                              

Rights or things                                                                                 

Death benefits                                                                                     

Donations by will                                                                              

RRSPs and RRIFs                                                                             

Kiddie tax                                                                                          

The executor’s year                                                                           

Subsection 164(6)     

Capital dividends and subsection 164(6)                                           

The windup bump                                                                                

The pipeline                                                                                        

Spouse/common-law partner trust rollovers                                       

The post-mortem freeze                                                                      

Utilizing testamentary trusts                                                               

Principal residence of a personal trust                                                

Butterflies and post-mortem planning