Introduction to Estate Planning

This foundational module introduces CPA professionals to the core principles of estate planning in Canada. Participants will explore the objectives of estate planning, including minimizing tax liabilities, facilitating intergenerational wealth transfers, and managing family and business complexities. The module provides a clear overview of the legal and tax landscape, such as the Income Tax Act's deemed disposition rules, provincial succession laws, and CRA compliance requirements. Participants will also examine basic estate planning tools—including wills, beneficiary designations, powers of attorney, and lifetime gifting strategies—alongside introductory exposure to estate freezes and charitable planning. This module sets the stage for more advanced discussions in subsequent modules by grounding CPAs in the multidisciplinary nature of estate planning and their role in facilitating integrated, client-centered strategies.