Death of a Taxpayer, 12th Edition - AnswerConnect

Format: Online Book
Product ID: 000000000010095978
Death of a Taxpayer offers a comprehensive review of the relevant income tax implications that occur at death and offers guidance to help minimize the tax burden on the estate of the deceased taxpayer.
$235.00

Key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors

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.

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
More Information
Contributors Wolters Kluwer Tax Law Editors
Format Online Book
Library Tax
Subject Area Death & Taxpayer