CLE Online

WELCOME AND INTRODUCTION

Fiona Hunter — Horne Coupar LLP, Victoria

Changes Wrought by Federal Government 2016-2018 & Changes Still to Come

• the new tax rates for trusts
• impact of the new principal residence exemptions for trusts
• trust disclosure requirements
  
  Craig D. Young — Cook Roberts LLP, Victoria

Changes Wrought by the Provincial Government 2018 & Changes Still to Come

• the general anti-avoidance provisions of the Property Transfer Tax Act (PPTA)
• Land Owner Transparency Act (LOTA) & related provisions in the PPTA Regulations
• Speculation and Vacancy Tax Act, Bill 45
  
  Peter J. Glowacki — Borden Ladner Gervais LLP, Vancouver

Break

Rough Waters Ahead: Advising Trustees

• good faith and impartiality
• defensive record-keeping
• collection and use of personal information
• working with advisors and delegating duties
  
  Richard Weiland — Clark Wilson LLP, Vancouver

CONCURRENT SESSIONS A

Disability Trusts (available online)

• complying with Ministry of Social Development and Poverty Reduction requirements
• drafting considerations
• income tax implications
  
  Ken M. Kramer, QC — KMK Law, Vancouver
  Susan Schiphorst — Litigation Assistant, Ministry of Social Development and Poverty Reduction, Victoria

US Beneficiaries Tips and Traps

• considerations when drafting trusts with US beneficiaries
• considerations when advising trustees on US beneficiaries distributions
  
  Cheyenne J.H. Reese — Legacy Tax + Trust Lawyers, Vancouver

Networking Lunch (provided)

Drafting Testamentary Trusts Under New Regime

• graduated rate estate
• spouse trusts
• qualifying disability trusts
• income splitting trusts
  
  Mary B. Hamilton, QC — Alexander Holburn Beaudin + Lang, Vancouver

Drafting inter vivos Trusts and Related Documents

• alter ego trusts & joint partner trusts
• family trusts
• spouse trusts
• trust distribution documents
  
  David G. Thompson — Thorsteinssons LLP, Vancouver

Break

CONCURRENT SESSIONS B

Pitfalls When Settling Trusts for Adults With Diminished or No Capacity (available online)

• where the settlor has an attorney
• where the settlor has a committee
• where there is no nominee for the adult
  
  Justina Driedger —  DLA Piper (Canada) LLP, Vancouver

Tips and Traps for Rolling Over Registered Funds

• to a trust for an under 18 ordinary dependent
• to a qualifying trust annuity
• to a lifetime benefit trust
• to a minor where beneficiary disabled
  
  Chris Ireland — PPI Advisory, Vancouver

Fixing Trusts

• power to amend
• resettlement
• deed of arrangements
• Trust and Settlement Variation Act
  
  Deidre J. Herbert — McLellan Herbert, Vancouver