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Taxation of Trusts and
Estates: A Practitioner's Guide, 2011 |
Taxation of Trusts and Estates: A Practitioner's
Guide 2011 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. |
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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.
Also available: Taxation at
Death: A Practitioner's Guide
This is an annual publication. The
2011 edition was released January 2011. |
| 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 |
2010 |
| Format |
Softcover |
| Pages |
612 pages |
| Catalogue No. |
978-0-7798-3467-9 |
| Price |
93.00$ |
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| Available in French |
No |
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©Publications Gouvernementales
2000-2012
1185, rue University, Montréal, Québec, Canada, H3B
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Téléphone: (514) 954-1633 · Ligne sans frais:
1-888-834-1633 · Courriel: infos@pubgouv.com |
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