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Centennial 2010
  • Location:
 

TAXATION OF DOMESTIC TRUSTS: ADVANCED


Level: Advanced
Competency: Taxation
Seminar Code: 00357
Format: Full Day
CPD Hours: 7
Availability: Online Registration is now Closed


Register before Nov 30, 2017 and pay the early fee!
Date: Thursday, Dec 14, 2017
Time: 8:30 AM-4:00 PM
Location: Varscona Hotel on Whyte
8208 106 Street
Edmonton, Alberta
Meeting Room: Thomas Bennett
Fee Options: Tickets Required: N/A
(Passport Tickets can only by used 14 days prior to seminar start date)
Fee Required: $550.00 - Early Member
$550.00 - Early Non-Member
$630.00 - Regular Member
$630.00 - Regular Non-Member
Seminar Description: This is a full-day seminar on the use of inter vivos trusts, testamentary trusts and estates with an emphasis on planning concepts and strategies. Participants will gain an enhanced knowledge concerning the use and planning aspects pertaining to trusts as well as the potential tax problems associated with the use of trusts in business structures.

Prerequisite
It will be assumed that participants are generally familiar with the taxation of domestic trusts.
Seminar Outline:
  • Non-tax reasons for using trusts
  • Tax planning considerations including income splitting and capital gains splitting
  • Tax traps such as “kiddie tax” and attribution rules
  • Problems created in using trusts
  • Estate planning and considerations
  • Testamentary spousal trusts
  • 21-year deemed disposition rule and various ways to avoid the problem
  • Other planning considerations
  • Post-mortem tax planning
  • Audit proofing your client
  • Inter vivos trusts
  • Testamentary trusts
  • Asset protection trusts
  • Fixed interest trusts
  • Capital appreciation trusts
  • Cottage trusts
  • Charitable remainder trusts
  • Alter-ego trusts
  • Joint spousal and common-law partner trusts
  • Lifetime benefit trusts
  • Detailed practical examples to highlight key concepts
  • Insurance trusts
Pre-requisite: Either a working knowledge of the rules relating to the taxation of trusts or attendance in Taxation of Domestic Family Trusts: Basic. It will be assumed that participants are already generally familiar with the taxation of domestic trusts.
Who Will Benefit: Those who are familiar with the taxation of domestic trusts who wish to expand their knowledge of the use of trusts in tax planning and who wish to be aware of the pitfalls to be avoided. Practitioners wishing to obtain a comprehensive update should consider taking the set of Taxation of Domestic Family Trusts seminars - Basic and Advanced.
Seminar Leader(s): SQUIRE, Gord
Special Notes:
Additional Offerings:
Can't make it to this session? See the other offerings of this seminar.

Terms and Conditions