Program Chair(s)
Brian Cohen
Gowling WLG
Tax considerations underpin the majority of estate planning and drafting matters.
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.
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.
Registration includes 120-day unlimited, online access to the recorded program.
What You’ll 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
Terminal Returns
- What is a rights and things return? What is the process?
- Are there other potential rights returns?
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?
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
Who Should Attend
Both experienced wills and estates practitioners who want to refresh their knowledge and those newer to estates practice
Faculty
Program Chair
Brian Cohen
Gowling WLG
Agenda
View the program brochure and agenda to see what you’ll learn from leading experts.
Register
Recorded: Feb 3, 2020
$495 + HST
Printable registration form
If a downloadable form is required, please contact osgoodepd@osgoode.yorku.ca.
“Is financial assistance or funding available?”
As law evolves, we know how important it is to stay up to date. We also understand the financial implications of continuously upgrading your professional skills and knowledge. For more information on available options, including Job Grants, OSAP, please visit:
CPD and Accreditation
OsgoodePD is an accredited provider with the LSO, the Law Society of BC and NY CLE Board. Select your location to view the eligible hours you may be able to claim. Listed hours are based on the original live program. Online program viewing varies by jurisdiction, please email cpd@osgoode.yorku.ca or refer to your regulatory body to ensure compliance.
| Substantive | 4h 30m |
|---|---|
| Professionalism | 30m |
| Total | 5h |
Are you reporting hours from a previous date?
View our CPD & Accreditation page to see previously calculated hours for this course.
Deeper Learning Opportunities
The Osgoode Certificate
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