|Taxation at Death is an invaluable resource for
accountants, lawyers, trust officers, insurance professionals, or other
financial advisors who are dealing with issues related to Canadian estate
planning, taxation at death including tax return filings, and post-mortem
Written by two experts in this area with many years of
practice experience, this book thoroughly explains the special taxation rules
which arise at death.
Taxation at Death: A Practitioner's Guide
provides information on a variety of topics including:
Written in a user-friendly and easy to read format,
this book is arranged in a logical order to allow the reader to progress
through the subject areas in a way that should follow the preparation of a tax
return for the deceased taxpayer and onwards from there.
- Computation of income arising in the year of death
- Tax issues arising from the Will
- Special rules and elections applying at death
- Tax filings, payments, and assessments
- Tax implications of death as a non-resident
- Tax treatment of foreign assets
- Examples of post-mortem planning strategies
This edition of Taxation at Death: A Practitioner's
Guide 2012 is based on the law as at November 30, 2011, together with proposed
legislation released up to this date.
- Practical and useful examples
- Reference checklists
- Tax planning tips
- Undecided issues
- Glossary of terms
- Sample deceased taxpayer tax return Index
Taxation at Death: A
Practitioner's Guide is a useful companion to Taxation of Trusts and Estates.
|| Grace Chow, CA, FCA, FTIHK, TEP, and
Michael Cadesky, B.Sc., M.B.A., FCA, TEP
|Year of release
| Catalogue No.
|Available in French
|©Publications Gouvernementales 2000-2013
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