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Taxation of domestic trusts - Advanced

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General objective

This training activity will cover tax issues surrounding family trusts, with a focus on complex tax planning opportunities and tax traps. Issues are discussed in both the inter vivos and testamentary context. Participants will benefit from attending if their objective is to move from a compliance-based trusts practice to an advisory-based practice. The course should allow participants who advise clients with trust structures, or who are considering trust structures, as to opportunities that may be available and to identify further issues in the course of preparing returns.


This seminar deals primarily with tax planning for trusts and potential traps and technical challenges that may be encountered in the course of tax planning. This seminar is highly relevant to any practitioner who has a client with a family trust in its structure, as it offers a comprehensive analysis of the amendments to the Income Tax Act regarding tax on split income that came into effect in 2018. Participants will learn how to identify potential issues with any current client structures in place and future client structures being considered and be able to propose solutions.


By the end of this training activity, participants will be able to:

  • identify tax and estate planning opportunities for clients with trusts or considering a trust;
  • analyze the computation of trust income;
  • explain issues and opportunities to clients;
  • identify instances where additional planning is required to avoid tax traps.


  • Non-tax reasons for a trust
  • Tax traps
  • Tax planning
  • Estate planning
  • Determining trust income
  • Testamentary spousal trusts
  • 21-year rule
  • Post-mortem tax planning
  • Audit-proofing your client

Target audience

This course would be a benefit practitioners who have taken the fundamentals course and wish to have a greater understanding of trust planning opportunities.

Description complète

Aucune formation en salle trouvée


Pour tous

Saison de formation : 2020-2021
No de séance : 1207
Date de début : 2020-11-25, 08:30
Date de fin : 2020-11-25, 16:30
Durée : 7.00 h
Animateur : Robert Korne
Renseignements complémentaires : This webinar may be recorded and made available as a webcast. By registering, you agree to allow your name and discussions (audio/video/chats) to be recorded for educational purposes, without compensation or restriction.

Grille tarifaire

22 places disponibles

  Membre CPA Non-membre
À la carte 525,00 $ 675,00 $
Passeport CPA 525 CDP S/O
Passeport Multi-CPA 525 CDP S/O
Passeport Multi-usagers 525 CDP 675 CDP
Promo CPA 525 CDP S/O