Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This course provides a high-level overview of personal tax planning in the context of estates, and trusts. Participants will explore key tax considerations arising on death, including the treatment of capital gains, registered plans, and income allocation, along with the role of trusts in effective planning. The course highlights core rules, timing considerations, and planning opportunities to support a broader understanding of estate-related tax implications.
Topics include:
- Partnerships, trusts, and taxation on death: key rules, elections, timing, and planning opportunities.
- Taxation on death;
- Final return;
- Deemed dispositions on death;
- Transfer of RRSPs;
- Bequest to spouse or spouse trust;
- Farming and fishing property to a child;
- Losses and reserves;
- Donation planning;
- Deadline for filing tax returns;
- Will planning;
- Taxation of trusts;
- Categories of trusts;
- Tax planning reasons for using a trust;
- Transferring assets to trusts;
- Post mortem tax planning;
- Please note that this course does not review the detailed preparation of a personal tax return.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
To access your course, visit the CPA Ontario Blackboard site and sign in using the same username and password used for the Registration Portal. You can also access your course through the Blackboard Learn app (iOS or Android).
Important: Course access begins on the date of purchase and remains available for the Access Time specified for the course under Dates and Location. Please review the access time before purchasing. Note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal, and other CPA Ontario PD policies can be found here.
Key Takeaways
By the end of this course, participants should be able to:
- Identify personal tax issues relating to estate tax for individuals (including capital gains, income splitting, registered plans, and credits).
- Describe core tax aspects of trusts that affect individual planning.
- Overview of post mortem tax plans.
Who Will Benefit
- Professionals involved in personal tax who want a structured refresher on planning concepts.
- Practitioners supporting individuals, family trusts, and owner‑managers seeking up‑to‑date, practical guidance.
Prerequisite(s)
- Personal Tax: Compliance and Planning in T1 Preparation or equivalent experience preparing personal returns.
- Recent hands‑on exposure to personal tax planning.
How to Access the Course
To access your course in Blackboard, please follow these steps:
- Go to https://pdlms.cpaontario.ca
- Select ‘Ontario’ from login menu
- Sign in using the same login credentials used to register for the course
- Navigate to your course to access the content
Important: Your course access time begins on the date of purchase and remains available for the duration noted above. Please note that it may take up to 15 minutes after registration for the course to appear in Blackboard.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.