Your comprehensive guide to estate planning strategies and tools for your clients
Current to: February 1, 2017
Leading estate and tax practitioners have developed this comprehensive guide to help you provide effective estate planning strategies and tools for your clients and their complex portfolios. This manual will help you determine a sensible approach for your clients' needs, and to create trusts and other tools to minimize taxes and preserve wealth. You will be better able to handle a diverse range of client needs and situations, recognize possible pitfalls and problems, and determine when you need more specialized advice. Find valuable overview commentary to details of tax planning techniques and drafting considerations as well!
Subscriptions include online access with search capability and links to the full text of case law and legislation and forms and precedents.
Highlights of the 2017 update:
- new principal residence exemption provisions affecting trusts
- retroactive repeal of the joint and several liability provisions in Income Tax Act, s. 104(13.4)
- emerging issues relating to new graduated rate estates and life interest trusts
- “foreign entity” and “taxable trustee” provisions regarding 15% property transfer tax in the Metro Vancouver Regional District
- emerging Canadian-resident U.S. citizen issues
CLEBC Legal Editor
Jonathan M. Vogt