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Course Name The Taxation of Trusts and Estates
Course Code TXLW 6731
Course Credits 3.0
Pre/Anti-requisites This course is only open to LLM students in the Tax Law program. Anti-requisite: LAW 6731P - The Taxation of Trusts and Estates
Course Description

Topics covered include: general concepts and types of trusts for tax purposes, the taxation of trusts and their distributions, transactions in capital and income interests of trust, Canadian trusts with non-resident beneficiaries and non-resident trusts with Canadian resident beneficiaries, and using trusts in estate and tax planning. The deemed disposition of capital property on death and the various methods of estate freezes will also be examined, as well as the application of the income attribution rules.

Upcoming Offerings

Winter 2020

Specialization Tax Law
Status Elective
CPD Hours Eligible LSO CPD: 12h Substantive Professional LLM courses may be eligible for CPD/MCLE credits in other Canadian jurisdictions. To inquire about credit eligibility, please email cpd@osgoode.yorku.ca
NCA Status N/A

All courses and schedules are subject to change.