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.

ADVISORY

This course was previously part of Personal Tax – Review of Tax Planning, which has since been divided into standalone courses. This modularization approach allows members to choose only the content most relevant to their needs. Here are all the courses that were split from Personal Tax - Review of Tax Planning. Please note that availability of offerings may vary throughout the year, and some courses are available only in On-Demand format. 

For members who require the complete curriculum, the full Personal Tax – Review of Tax Planning course remains available in On-Demand format. 

• 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. 

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. 
• Describe post mortem tax planning

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 
• Note: this course does not review the detailed preparation of a personal tax return.
  
  

Course Content Created: August 2026

Presenter

About This Product

On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.

Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.

Please note that not all on-demand courses include downloadable materials such as course notes or slides.

How to get started

After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.