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Taxation

Taxation of Domestic Trusts - Advanced (On-Demand - CPA PRO)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar

Overview

This seminar covers tax issues surrounding family trusts, with a focus on complex tax planning opportunities and tax traps. Issues are discussed in both the inter vivos and testamentary context. The seminar will support participants to move from a compliance-based trusts practice to an advisory-based practice. The course highlights opportunities that may be available for trust structures as well as helps to identify issues with preparing returns.

 
Access expires 180 days from purchase date

Course Description

This seminar covers tax planning for trusts and potential traps and technical challenges that may be encountered in the course of tax planning. This seminar offers a comprehensive analysis of the amendments to the Income Tax Act regarding tax on split income that came into effect in 2018, which is highly relevant to any practitioner who has a client with a family trust in its structure. Participants will learn how to identify potential issues with current client structures and future client structures being considered and be able to propose solutions.

Applicable for

Practitioners who have taken the fundamentals course and wish to have a greater understanding of trust planning opportunities.

Learning Objectives

  • Identify tax and estate planning opportunities for clients with trusts or considering a trust 
  • Analyze the computation of trust income 
  • Explain issues and opportunities to clients 
  • Identify instances where additional planning is required to avoid tax traps 

Content

  • Non-tax reasons for a trust 
  • Tax traps 
  • Tax planning 
  • Estate planning 
  • Determining trust income 
  • Testamentary spousal trusts 
  • 21-year rule 
  • AMT issues
  • Post-mortem tax planning 
  • Audit-proofing your client  

Course Content Created: October 2025

The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.

Presenter

Anu Dogra, CPA, CA

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

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
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Course Details
Cost
$275
Members
$300
Non-Members
Eligible Hours
5
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
7
Credits
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.
Interested in similar content?

Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.

Taxation

Taxation of Domestic Trusts - Advanced (On-Demand - CPA PRO)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar
Course Details
Cost
$275
Members
$300
Non-Members
Eligible Hours
5
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
7
Credits

Overview

This seminar covers tax issues surrounding family trusts, with a focus on complex tax planning opportunities and tax traps. Issues are discussed in both the inter vivos and testamentary context. The seminar will support participants to move from a compliance-based trusts practice to an advisory-based practice. The course highlights opportunities that may be available for trust structures as well as helps to identify issues with preparing returns.

 
Access expires 180 days from purchase date

Course Description

This seminar covers tax planning for trusts and potential traps and technical challenges that may be encountered in the course of tax planning. This seminar offers a comprehensive analysis of the amendments to the Income Tax Act regarding tax on split income that came into effect in 2018, which is highly relevant to any practitioner who has a client with a family trust in its structure. Participants will learn how to identify potential issues with current client structures and future client structures being considered and be able to propose solutions.

Applicable for

Practitioners who have taken the fundamentals course and wish to have a greater understanding of trust planning opportunities.

Learning Objectives

  • Identify tax and estate planning opportunities for clients with trusts or considering a trust 
  • Analyze the computation of trust income 
  • Explain issues and opportunities to clients 
  • Identify instances where additional planning is required to avoid tax traps 

Content

  • Non-tax reasons for a trust 
  • Tax traps 
  • Tax planning 
  • Estate planning 
  • Determining trust income 
  • Testamentary spousal trusts 
  • 21-year rule 
  • AMT issues
  • Post-mortem tax planning 
  • Audit-proofing your client  

Course Content Created: October 2025

The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.

Presenter

Anu Dogra, CPA, CA

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

Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.

Course Dates & Registration

Available on-demand. 180-day access from purchase date.
Available
Available on-demand. 180-day access from purchase date.
Past
Available on-demand. 180-day access from purchase date.
Past
Special Notes
Access to all paid on-demand learning courses will be for 180 days from the date of purchase. Please disregard any reference to the dates of either August 31 or March 31 which is for internal purposes only.
Interested in similar content?

Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.

Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
PLDP Wordmark