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.

• 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.

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.

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. 
  
  

Course Content Created: August 2026

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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.