Taxation of Trusts and
Estates: A Practitioner's Guide, 2012
|Taxation of Trusts and Estates: A Practitioner's
Guide 2012 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:
New in the 2012 edition:
- Spousal, testamentary and inter vivos
- Insurance trusts
- The use of trusts for estate, succession and wealth
- 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
- Revised for all relevant developments in 2011,
including updated legislation and caselaw
- Updated commentary by the authors
- Brand new chapter on Post-mortem planning.
Editions prior to 2009 were titled Practitioner's
Guide to Trusts, Estates and Trust Returns.
- Part I Estate and Trust Planning
- Part II Taxation of Trusts and
- Part III Filing Requirements and
Administration by CRA
- Part IV Preparing the T3 Trust Information
and Income Tax Return
- Part V Completing the T3 Summary and T3
- Part VI Filing Requirements for Non-Resident
- Interpretation Bulletins and Information
- Technical Interpretations
- Marginal Tax Rates 2011
Also available: Taxation at Death: A Practitioner's
This is an annual publication. The 2012 edition was
released January 2012.
||John E.S. Poyser, B.A., LL.B., TEP, Larry
H. Frostiak, FCA, CFP, TEP, and Grace Chow, CA, FCCA, FTIHK, TEP.
|Year of release
|Available in French
|©Publications Gouvernementales 2000-2013
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