Death of a Taxpayer offers a comprehensive review of the relevant income tax
implications that occur at death. Fully updated to reflect the latest budgetary
pronouncements, legislative changes, new case law, CRA administrative positions, this
exclusive edition provides guidance to help minimize the tax burden on the estate of
the deceased taxpayer.
Death of a Taxpayer, 13th Edition offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.
Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.
Topics include:
The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
The tax treatment of capital property at death
Rollovers to spouses, common law partners and qualifying trusts
Special issues regarding partnerships and farm property
Taxation of estates and testamentary trusts
Obtaining a clearance certificate
Distributions to beneficiaries
U.S. estate tax and tax issues affecting non-residents
Pam is a Partner with KPMG. She has been providing tax advice to private companies and their shareholders for over 25 years and specializes in trust, estate planning, and charitable gifting. She has written articles and has lectured for many organizations including the Canadian Tax Foundation, CPA Canada, CPABC, and STEP.
Shaun practices law as a member of the Tax and Estates Department of Fogler, Rubinoff LLP. Shaun’s practice focuses on corporate and personal tax and estate planning for owner/managers, entrepreneurs, trusts and high-net-worth individuals and addresses a broad range of services including estate freezes, voluntary disclosures, succession planning, wills, trusts and butterfly reorganizations.
Suzanne has been practicing in the area of tax and estate planning for more than 40 years, and is tax counsel with the firm of Fogler, Rubinoff LLP. She has written numerous articles on taxation matters for the Canadian Tax Journal, the Canadian Tax Foundation Conference Proceedings and Tax Management International Journal.
