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OC-62365-04Designed for newly called lawyers, or for those looking to revisit the basics, this presentation explores common tax issues estate administration matters. Topics include taxation on death; principal residence; and special tax considerations. This on-demand program was originally presented as an in-person program on October 26, 2023 as part of our Practice Foundations: Estate Administration program. Total running time is 1 hour, 3 minutes.
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62365.04Tax is a complicated and multifaceted complication for many estates. However, having a general understanding of tax rules helps to ensure that the estate administration can proceed smoothly and with reduced complication. This paper explores common tax issues and pitfalls in the administration of estates, as well as some of the key income tax issues that should be addressed when legal counsel is retained to assist the personal representative of an estate. This paper is part of a collection presented at LESA’s Practice Foundations: Estate Administration program in Edmonton on October 26, 2023.
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OC-62023-03In this presentation, S. Dane ZoBell discusses select tax issues in estate administration. This on-demand program was originally presented as an in-person program in November 2016.
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OC-62023-GPPReview key aspects of estate administration, from documents and timelines, to some of the common issues lawyers face in a typical (non-contested) estate. Learn strategies for informal administration of estates, develop an awareness of basic tax matters that affect estates, and more. This on-demand program was originally presented as an in-person program in November 2016.
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62330.01The use of spousal trusts has increased over time on account of the increased number of blended families. This paper discusses the issues that should be considered in establishing such a trust in a will. This paper is part of a collection presented at LESA’s Estate Planning for Blended Families program in Edmonton on April 26, 2023.
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OC-62330-01Spousal trusts are unique clauses that require special consideration in the inclusion of a blended family’s estate plan. This presentation explores:
- The general attributes of a spousal trust
- Income tax requirements
- Practical issues that spousal trusts can present
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OC-61977-05In this presentation, Dane Zobell identifies and discusses select tax issues and considerations that apply to wills, including the principal residence exemption, special rollovers, and family trusts. This on-demand program was originally presented as an in-person program in November 2015.
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62248.25This paper provides a general overview of the current AISH legislation, followed by a discussion of a number of planning options and income tax issues to be considered in a variety of circumstances This paper is part of a collection presented at LESA’s 2022 Refresher: Wills and Estates program in Banff on April 29-May 2, 2022.
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OC-62248-11Review the current AISH legislation, and explore of a number of planning options and income tax issues to be considered in a variety of circumstances. This on-demand program was originally presented as an in-person session on May 1, 2022, as part of LESA’s Refresher 2022: Wills and Estates. Total running time is 49 minutes.
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62028.03This paper provides a general overview of common tax issues that arise when drafting wills and trusts. Additionally, it provides example clauses that can be used when drafting wills and trusts to achieve or avoid certain income tax results. Topics covered include: family trusts; non-residents; 21-year deemed disposition rule; spousal trusts; graduated rate estates, spousal trusts, and charitable donations; and post-mortem planning. This paper is part of a collection presented at LESA’s Drafting Wills and Trusts program held in Edmonton on February 28, 2017 and in Calgary on March 7, 2017.
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61977.05Understanding and recognizing tax issues is helpful when drafting a will, allowing clients to maximize the estate that is left to their beneficiaries. This paper provides a general overview of some of the more common tax issues, the pitfalls, and the planning opportunities that may be available when drafting a client’s will.This paper is part of a collection presented at LESA’s Drafting Your First Will program in November, 2015.
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62023.03This paper provides a general overview of common tax issues and pitfalls, and highlights key income tax issues that should be addressed by counsel when assisting an estate’s personal representative. Topics discussed include: income tax returns, the CRA Voluntary Disclosure Program, spousal trusts, graduated rate estates, charitable donations, principal residence exemption, executor compensation, post-mortem planning, clearance certificates, and executor liability for tax debts, among others. This paper is part of a collection presented at LESA’s Estate Administration Fundamentals program held in Edmonton on November 30, 2016 and in Calgary on December 7, 2016.
