Death of a Taxpayer | KPMG | CA

Death of a Taxpayer

Death of a Taxpayer

Your guide to understanding estate planning and the tax implications that can occur at death.

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Death of a Taxpayer

The 11th edition of Death of a Taxpayer is a resource that offers professional guidance to help accountants, lawyers, financial planners, executors, trustees, and other professional advisors understand the intricacies involved in estate planning.

 

What’s new in this edition:

  • The introduction of the new concept of a “graduated rate estate”
  • Changes to the law relating to joint tenancy arising from the Pecore decision and subsequent case law
  • The removal of certain benefits from both new and pre-existing testamentary trusts
  • Discussion of new case law on the residence of a trust or estate
  • New rules restricting a trust’s or an estate’s ability to elect to be taxed on amounts distributed to beneficiaries
  • Enhanced discussion of the provisions dealing with spousal trusts including the potential to "taint" a spousal trust
  • Discussion of the new rules regarding the use of a taxpayer’s principal residence exemption
  • Discussion on US Estate taxation
  • Discussion on the flexibility to claim charitable donations between the deceased and their estate

 

Order your copy of Death of a Taxpayer.

 

About the Authors

This in-depth guide is authored by three seasoned tax and legal professionals including Pam Prior, CPA, CA, TEP, Partner in KPMG in Canada’s office in Vancouver, B.C., Suzanne I.R. Hanson, BA, LLB and Shaun M. Doody, B.A., JD.

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