Authored by JOHN E. S. POYSER, BA, LLB, TEP LARRY H. FROSTIAK, FCA, CFP, TEP, and GRACE CHOW, CA, FCCA, FTIHK, TEP
Taxation of Trusts and Estates A Practitioner’s Guide 2013Â is an essential reference handbook and research source for lawyers, accountants, trust administrators and trust officers. Professionally compiled by an experienced multi-disciplinary team, this publication provides comprehensive and in-depth commentary on trust and estate planning concepts and the use of various types of trusts.
The commentary and extensive line-by-line guidance in preparing the T3 Return, policy considerations, and pending legislative changes, are invaluable to estate and trust practitioners. The text is thoroughly footnoted with case law citations and references to pronouncements from the Canada Revenue Agency, including Interpretation Bulletins, Information Circulars and Technical Interpretations.
The text continues to build and update commentary and practical examples with comprehensive commentary on a variety of issues including:
- Spousal trusts
- Insurance trusts
- The use of trusts for estate, succession and wealth preservation
- The new rules governing taxation of non-resident trusts deemed to be resident in Canada
- The foreign reporting filing requirements in connection with non-resident trusts
- Post-mortem planning
The new edition has also been significantly expanded and updated to include references to the legislative amendments to the Income Tax Act, current CRA commentary, case law, and industry journal articles.
A free supplement containing the T3 Trust Income Tax and Information Return as well as schedules 1-12 are sent to purchasers, once finalized by CRA
Larry H. Frostiak, FCA, CFP, TEP, is a founding partner of Frostiak & Leslie Chartered Accountants Inc., and has served as a member of the Worldwide Council of the Society of Trust and Estate Practitioners (STEP), and an elected member of the Council of the Manitoba Institute of Chartered Accountants. He is currently involved in a number of professional organizations, and is a member of the taxation committee of the Manitoba Institute of Chartered Accountants. He is currently involved in a number of professional organizations, and is a member of the taxation committee of the Manitoba Institute of Chartered Accountants. Larry has authored and co-authored professional papers and articles, a course on the taxation of trusts and estates utilized by the CICA, and a book on tax planning for the business owner.
John E. S. Poyser, BA, LLB, TEP, is a partner with Tradition Law LLP Estates and Trusts in Winnipeg and with the Wealth and Estate Law Group in Calgary. His law practice is limited to estate and trust planning and associated litigation. Nationally, he is a past Chair of the Wills, Estates and Trusts Section of the Canadian Bar Association (CBA), and a past Deputy Chair of the Society of Trust and Estate Practitioners (STEP) Canada. He serves as Editor-in-Chief of the National Concordance, an on-line compendium summarizing the laws of capacity and succession across Canada that is jointly published by the CBA and Carswell. He also serves as an Associate Editor of the Estates and Trusts Reports.
Grace Chow, CA, FCCA, FTIHK, TEP, is a founding partner at Cadesky and Associates LLP, specializing in Canadian and international tax. She is a member of the Worldwide Council of the Society of Trust and Estate Practitioners (STEP). She also serves as a member of the Audit Committee and Co-Chair of the Membership Committee of STEP Worldwide.
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