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. 

• 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

• 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.

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department.