Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This seminar deals with preparing estate and testamentary T3 tax returns. This seminar reviews engagement management, relevant tax compliance matters in preparing these returns, sources of tax research, and CRA assessing practices. After reviewing these matters, the seminar presents three (3) practice case studies to illustrate the concepts in a practical manner to allow participants to apply their knowledge and skills to realistic filing situations commonly encountered in practice.
Topics include:
- Engagement management.
- Compliance issues related to the graduate rate estate (GRE) of the deceased, and compliance matters with respect to distributions from the estate and the establishment of post-distribution testamentary trusts.
- Identification of issues relating to LITs and other compliance matters including, clearance certificates, and executor/trustee compensation/fees.
- Estate accounting and Identification of GST/HST matters.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Can't attend this session? Click here to view additional RIP: Estate and Testamentary Trust Returns seminar dates and find a date that works for you
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:
- Establish a plan for estate and testamentary trust filing assignments,
- Identify and understand a deceased’s estate and the graduated rate estate (GRE),
- Identify and address compliance matters related to distributions from the estate, testamentary trusts, and understand various post-distribution trusts,
- Identify life-interest trusts (LITs) and the compliance matters that arise upon the death of a settlor or beneficiary thereof, and
- Appreciate and be able to engage in estate accounting, and identify GST/HST issues for a deceased registrant’s estate and testamentary trusts.
Who Will Benefit
- This seminar is designed for practitioners wishing to expand their tax skills for the preparation of estate and testamentary trust income tax returns.
- Professionals desiring information on preparing terminal tax returns should take RIP: Terminal Filing, and professionals wishing to expand their understanding of estate and trust planning, should take RIP: Estate Planning.
Prerequisite(s)
- Participants should possess knowledge of personal income tax and have some experience in preparing T3 trust tax returns.
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.