Lifetime Dispositions and at Death—General Principles
Sadie Wetzel and Deanna Brummitt, Articled Student
In this paper written for the recent CLEBC course: Tax Fundamentals for the Estate Practitioner, Sadie Wetzel of Davis LLP, Vancouver, BC, provides an introductory look at the tax consequences associated with death and with inter vivos gifts as well as recent developments surrounding joint tenancies and fraudulent conveyances.
Click here to view a pdf version of the paper.
The full collection of course materials is available here.