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Taxation of Trusts and Estates: A Practitioner's Guide, 2012
Taxation of Trusts and Estates: A Practitioner's Guide, 2012    
Format Softcover
Catalogue No. 978-0-7798-4909-3
Pages 660
Language English only
Price $96.00
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Written by John E.S. Poyser, B.A., LL.B., TEP, Larry H. Frostiak, FCA, CFP, TEP, and Grace Chow, CA, FCCA, FTIHK, TEP.
Published by Carswell Publishing, 2011.

This is an annual publication. The 2012 edition was released January 2012.

Description:
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:
  • Spousal, testamentary and inter vivos trusts
  • Insurance trusts
  • The use of trusts for estate, succession and wealth preservation
  • 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
New in the 2012 edition:
  • Revised for all relevant developments in 2011, including updated legislation and caselaw
  • Updated commentary by the authors
  • Brand new chapter on Post-mortem planning.
Contents:
  • Introduction
  • Part I – Estate and Trust Planning
  • Part II – Taxation of Trusts and Beneficiaries
  • 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 Slips
  • Part VI – Filing Requirements for Non-Resident Trusts
  • Appendices:
    • Interpretation Bulletins and Information Circulars
    • Technical Interpretations
    • Marginal Tax Rates 2011
  • Index
Editions prior to 2009 were titled Practitioner's Guide to Trusts, Estates and Trust Returns.

Also available:
Taxation at Death: A Practitioner's Guide

  
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This page last modified: January 16, 2012
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