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.
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
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Margaret Riggin, CPA, CA obtained her CA in 1980 and completed the CPA Canada In-Depth Tax program in 1984. She is a sole practitioner providing tax consulting services to small firms and sole practitioners. She has extensive experience with estates and will planning, corporate reorganizations, real estate, acquisitions and divestitures, and corporate and personal tax planning. Margaret has been a frequent instructor and lecturer for CPAO, teaches income tax law at York University, and is an accomplished author on various tax subject matters.