Course: Taxation of Trusts

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.