This 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.