This course will be written and presented by Perry Truster, FCPA, CPA
Course topics will include:
- What is a trust?
- Residency of a trust.
- Bare trusts.
- Inter vivos trusts-the tax definition.
- Testamentary trusts-the tax definition.
- Spouse/common-law partner trusts.
- Tainted spouse/common-law partner trusts.
- Executors’ trusts-the graduated rate estate.
- Alter ego and self benefit trusts.
- Taxation of inter vivos trusts.
- Taxation of testamentary trusts.
- Other trust tax rules.
- Flow-through of trust income etc.
- Principal residence of a personal trust-the new rules.
- Planning using testamentary trusts.
- Planning using inter vivos trusts.
- Pitfalls of trusts.