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Taxation of Trusts and Estates: A Practitioner's Guide, 2010
Taxation of Trusts and Estates: A Practitioner's Guide is an essential reference handbook and research source for lawyers, accountants, trust administrators and trust officers. Professionally compiled by an experienced multi-disciplinary team, this publication provides comprehensive and in-depth commentary on trust and estate planning concepts and the use of various types of trusts.

The commentary and extensive line-by-line guidance in preparing the T3 Return, policy considerations, and pending legislative changes, are invaluable to estate and trust practitioners. The text is thoroughly footnoted with case law citations and references to pronouncements from the Canada Revenue Agency (CRA), including Interpretation Bulletins, Information Circulars and Technical Interpretations.

The text provides commentary and practical examples on a variety of topics including:
  • Spousal, testamentary and inter vivos trusts
  • Insurance trusts
  • The use of trusts for estate, succession and wealth preservation
  • The new rules governing the taxation of non-resident trusts deemed to be resident in Canada
  • The foreign reporting filing requirements in connection with non-resident trusts
Includes an index.

Editions prior to 2009 were titled Practitioner's Guide to Trusts, Estates and Trust Returns.

This is an annual publication. The 2010 edition was released January 2010.

DESCRIPTION
Authors Larry H. Frostiak, FCA, CFP, TEP, John E.S. Poyser, B.A., LL.B., TEP, and Grace Chow, CA, FCCA, FTIHK, TEP.
Publisher Carswell
Year of release 2009
Format Softcover
Pages 605 pages
Catalogue No. 978-0-7798-2290-4
Price 89.00$
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Available in French No

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Dernière modification: 29 janvier 2010
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