The Taxation of Trusts and Estates
Description
Topics covered include general concepts and types of trusts for tax purposes, the taxation of trusts and their distributions, transactions in capital and income interests of the trust, Canadian trusts with non-resident beneficiaries and non-resident trusts with Canadian resident beneficiaries, and using trusts in estate and tax planning. The deemed disposition of capital property on death and the various methods of estate freezes will also be examined, as well as the application of the income attribution rules.
Note: Check with the institution regarding start/ end dates, prices, and delivery method. These may vary according to the program, section, and/or semester.
Note: Check with the institution regarding start/ end dates, prices, and delivery method. These may vary according to the program, section, and/or semester.
Related Programs
Overview
- Institution: York University
- Level: University
- Language: English
- Course Code: TXLW6731, LAW6731P
- Delivery Method: Blended/Hybrid Learning
Disclaimer:
Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.
Check with the institution regarding start/end dates, prices, and delivery method. These may vary according to program, section, and/or semester.