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Whether you’re confronted with a complex estate planning matter, or retained to draft a basic will, a fundamental understanding of tax issues is essential to Wills and Estates practice.

This program is part of The Osgoode Intensive Program in Wills & Estates. For a full listing of required programs, click here.

Tax considerations underpin the majority of estate planning and drafting matters. You need an understanding of taxation concepts and considerations in order to successfully practice in the area of Wills and Estates. In this intensive two-evening program, an expert faculty will help unpack critical, and often complex, tax issues.

You will learn:

Fundamentals of Steps in an Estate Freeze to Minimize Tax on Death

  • Deferral of Tax Considerations
  • What is an Estate Freeze? How do you Implement an Estate Freeze?

Dealing with Double Taxation

  • Why is post-mortem planning needed?
  • Post-mortem planning tools, rules and procedures
  • Considerations when choosing between the alternatives

Taxation on Death

  • Deemed dispositions, registered plans, spousal transfers and spousal trusts, personal tax, gifts of property and other issues relevant at death
  • Electing out of the Roll Over Provisions
  • What is a testamentary trust and testamentary spousal trust? What are the rules and concerns?

Terminal Returns

  • What is a rights and things return? What is the process?
  • Are there other potential rights returns?

The Graduated Rate Estate – Pits and Traps

  • Reporting Regime under the Estate Administration Tax Act
  • Are there options to avoid probate?
  • Effect of probate planning
  • New rules, offences and penalties for applications
  • GREs – some tips, pits, and traps

Faculty

Chair

  • Brian Cohen, Gowling WLG

Fees

Fees include attendance, program materials, dinner and break refreshments.

Program Changes

We will make every effort to present the program as advertised, but it may be necessary to change the dates, location, speakers or content with little or no notice. In the event of program cancellation, York University and Osgoode Hall Law School’s liability is limited to reimbursement of paid fees.

Cancellations and Substitutions

Substitution of registrants is permitted at any time. If you are unable to find a substitute, a full refund is available if a cancellation request is received in writing 14 days prior to the program date. If a cancellation request is made with less than 14 days notice, a $75 administration fee will apply. No other refund is available.

FAQs

Have questions? Read our FAQs.

Program Details

Questions on program registration?
Please contact the Registration Team at osgoodepd@osgoode.yorku.ca

Questions on the program content?
Please contact the Program Lawyer:
Gail Geronimo at ggeronimo@osgoode.yorku.ca

Program Details

Date & Time

February 3 & 6, 2020
6:00 p.m. - 8:30 p.m.

Location

Osgoode Professional Development Centre,
1 Dundas St. W., 26th Floor Toronto, ON

Fee per Delegate

$495 + HST

Register Now

Printable Registration Form

Eligible CPD Credit Hours

Questions?

Who Should Attend

  • Both experienced wills and estates practitioners who want to refresh their knowledge and those newer to estates practice

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Accredited By

LawPRO

Hotels & Parking

If you require accommodations in downtown Toronto, OsgoodePD has arranged Corporate Rates with several hotels within walking distance of our downtown conference centre.

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