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Practitioner’s Guide to Trusts, Estates and Trust Returns, 2007-2008 Edition
Practitioner’s Guide to Trusts, Estates and Trust Returns 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 2007-2008 edition features new chapters, which deal with non-resident trusts and their related tax filing requirements. The text provides a comprehensive overview of the new rules governing taxation of non-residents, which are deemed to be resident in Canada, as well as consideration for non-resident trusts, which are not deemed resident. Also included is a review of how the new rules apply to certain commonly used structures and the planning that is still available with the use of non-resident trusts.

The text continues to build and update commentary and practical examples with comprehensive commentary on a variety of issues including:
  • Spousal trusts
  • Insurance trusts
  • The use of trusts for estate, succession and wealth preservation
This edition has also been significantly expanded and updated to include references to the legislative amendments to the Income Tax Act, current CRA commentary, case law, and industry journal articles.

Written by Larry J. Frostiak, FCA, CFP, TEP, John E.S. Poyser, B.A., LL.B., TEP, and Grace Chow, CA, FCCA, FTIHK, TEP. Published by Carswell Publishing, 2007.

This is an annual publication. The 2007-2008 edition was released January 2008.
   
Catalogue No. 978-0-7798-1339-1
Price $77.00
Format Softcover
Pages 564
Language English only
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This page last modified: January 14, 2008
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