Course: Post Mortem Tax Planning

This course will be written and presented by Perry Truster, FCPA, CPA

Course topics will include:


  • The executor’s year and graduated rate estates 
  • Utilizing testamentary trusts 
  • Post-mortem donations 
  • Share valuation in the terminal return 
  • Death benefits 
  • RRSPs and RRIFs 
  • The impact of the new rules re tax on split income 
  • Spouse/common-law partner trust rollovers 
  • Alter ego and joint partner trusts 
  • The subsection 164(6) loss carry-back to the terminal return
  • Capital dividends and subsection 164(6) 
  • The windup bump-stepping up the tax value of corporate assets 
  • The pipeline-extracting corporate surplus using the high ACB of inherited shares 
  • The post-mortem freeze 
  • Principal residence of a personal trust-the new rules 
  • Terminal returns available 
  • Rights or things 
  • Clearance certificates