Trusts and Estates 101

This advanced module examines the structure and tax treatment of trusts and estates in Canada. Beginning with the legal foundations of personal and specialized trusts (e.g., testamentary, inter vivos, spousal, alter ego, Henson), the course addresses their creation, administration, and fiduciary obligations. It also includes a full treatment of estate taxation, including graduated rate estates (GREs), deemed dispositions, and terminal return issues. From income attribution rules to capital gains tax planning and intergenerational wealth transfers, this module equips professionals with the knowledge to structure and manage trusts and estates in a way that optimizes tax efficiency while complying with statutory obligations under the Income Tax Act and other governing legislation.