Course: Family Law and the Income Tax Act

This course explores how various sections of the Income Tax Act are engaged upon the breakdown of a marriage or relationship, and often, for a significant period of time afterwards. This course will include discussions related to planning the income tax consequences of a separation, both during the separation, and post-divorce. A survey of topics to be covered include:

• Spousal Support
• Child Support
• Common law spouses and same-sex couples
• Legal and accounting costs
• Principal residences
• RRSPs
• Tax liabilities
• Tax planning considerations