CLE Online

WELCOME AND INTRODUCTION

Kate S. Marples — Legacy Tax + Trust Lawyers, Vancouver
Genevieve N. Taylor — Legacy Tax + Trust Lawyers, Vancouver

Fundamentals of Tax in Estate Planning

• gifts of cash and appreciated property
• deemed dispositions at death
• transfers into and out of joint tenancy between spouses
• spousal rollovers
• principal residence

Martina Zanetti — Norton Rose Fulbright Canada LLP, Vancouver

Fundamentals of Taxation of Trusts

• inter vivos trusts and testamentary trusts
• transfers of property to a trust
• allocation and distribution of income and capital to beneficiaries
• general attribution principles
  • transfers to a spouse or minor child, or to trusts for the benefit of a spouse or minor child
  • section 75 (2) trusts
• the 21 year deemed disposition rule
  
  Kate S. Marples — Legacy Tax + Trust Lawyers, Vancouver

Break

The Entrepreneur

• estate freezes and the family trust
• capital gains exemption
• post-mortem tax planning

Rebecca Cynader — Farris, Vaughan, Wills & Murphy LLP, Vancouver
Stephanie J. Daniels — Farris, Vaughan, Wills & Murphy LLP, Vancouver

Networking Lunch (provided)

The Probate Planner

• life interest trusts (such as alter ego and joint partner trusts)
  • benefits/drawbacks
  • transferring property to such trusts
  • taxation on death
• multiple wills
• land title considerations
  • property transfer tax
  • speculation tax
  • empty homes tax

Alexander Demner — Thorsteinssons LLP, Vancouver

The Case of the Complicated Children

• trusts for disabled beneficiaries, both inter vivos and testamentary
• drafting for vulnerable beneficiaries
• non-resident beneficiaries
• US citizen beneficiaries resident in Canada
  
  Christine M. Muckle — Legacy Tax + Trust Lawyers, Vancouver

Break

The Giver

• the nature of a gift
• the charitable tax credit during life and at death
• gifting appreciated property, including publicly-traded shares and private corporation shares
• private foundations versus donor-advised funds
• traps for charitable gifts by will or trust
  
  Blair P. Dwyer — Dwyer Tax Law, Victoria

The Executor

• residency of an estate
• qualifying as a graduated rate estate
• tax returns from date of death onward
• carry back of losses
• distribution to resident and non-resident beneficiaries
• liability of executor
  
  Sheryne Mecklai, CPA, CA — Tax Partner, Manning Elliott, Vancouver
  Dagmar Zanic, CPA, CA — Senior Tax Manager, Manning Elliott, Vancouver