Information provided on Thomson Reuter's website:
Taxation of Trusts and Estates: A Practitioner's Guide 2024 is an essential handbook and research source for lawyers, accountants, trust administrators, and trust officers. Professionally compiled by an experienced multidisciplinary team, this publication provides comprehensive in-depth commentary on trust and estate planning concepts, and an explanation and discussion of the use of various types of trusts.
The 2024 edition provides commentary and practical examples on a variety of topics, including:
- The key aspects related to trusts and estates of the tax on split income (TOSI) rules effective as of January 1, 2018;
- The changes to the use of principal residence exemption by trusts;
- New notifiable transaction reporting requirements;
- The donation rules are applicable to donations made by an estate that meets all the conditions of a graduated rate estate other than the 36-month duration;
- Special considerations applicable to taxation of non-resident trusts deemed to be resident in Canada;
- The new trust reporting requirements;
- The foreign reporting filing requirements in connection with trusts, noting the new shortened deadline for filing the information return for foreign affiliates by trusts; and
- Estate planning and post-mortem planning involving trusts.
For more information about this resource, click here.
This item is available to PLA Members in good standing for sign-out. PLA Members can sign-out up to three items for overnight use for a seven day period. Overdue charges may be applicable to items that are not returned by their due date.
Not a member, but looking to become one? Please follow the link for the Membership Form and Fees. You may also contact the PLA Library Staff by email, and they will be happy to assist you. It only takes moments to join, and the PLA Library Staff can process memberships on the spot. Once payment is received, you can take advantage of all your PLA Membership Benefits, including discounts on CPD programs and social events.
As a friendly reminder, the Peel Law Association Library, Lawyers' Lounge and related services are open to all lawyers who are in good standing with the LSO, articling students, and LPP/NCA candidates.
.png)