RIP - Terminal Filing (On-Demand - CPA PRO)
Overview
This full-day seminar provides a detailed technical review of the numerous issues faced when preparing terminal or year-of-death filings, including the three elective returns - sole proprietor/partnership stub period income, rights and things, and income of a beneficiary from a testamentary trust.
Access expires 180 days from purchase date |
Course Description
Specifically, the seminar emphasizes the preparation of the possible returns and related planning for separate terminal return filings. You will receive a review of relevant tax issues, engagement management, updated sources of tax research, and an overview of CRA assessing practices. To infuse the seminar with practical relevance, you will prepare and discuss real-life case studies pertaining to terminal return filings.
Additionally, recent legislative amendments and proposed legislative amendments (e.g., CG inclusion rate(s); LCGE amount; GAAR; s. 164(6) post-mortem capital loss carryback planning; s. 84.1 and inter-generational business succession) impacting terminal filings will be reviewed.
Applicable for
Learning Objectives
- Establish a plan for approaching terminal filing assignments
- Identify and effectively utilize the different types of tax returns that may be filed for a deceased individual
- Identify and address significant issues relating to year-of-death filings
Content
- Engagement management
- Tax filings upon death
- Identification and understanding of detailed compliance issues
- Compliance related to RRSPs and deferred income plan rules
- General compliance relating to terminal filings
- Identification of GST/HST matters
- Clearance certificates
Course Content Created: August 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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
Milan Legris, LL.B., LL.M, TEPAbout 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
- 8
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
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.
RIP - Terminal Filing (On-Demand - CPA PRO)
- 8
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
This full-day seminar provides a detailed technical review of the numerous issues faced when preparing terminal or year-of-death filings, including the three elective returns - sole proprietor/partnership stub period income, rights and things, and income of a beneficiary from a testamentary trust.
Access expires 180 days from purchase date |
Course Description
Specifically, the seminar emphasizes the preparation of the possible returns and related planning for separate terminal return filings. You will receive a review of relevant tax issues, engagement management, updated sources of tax research, and an overview of CRA assessing practices. To infuse the seminar with practical relevance, you will prepare and discuss real-life case studies pertaining to terminal return filings.
Additionally, recent legislative amendments and proposed legislative amendments (e.g., CG inclusion rate(s); LCGE amount; GAAR; s. 164(6) post-mortem capital loss carryback planning; s. 84.1 and inter-generational business succession) impacting terminal filings will be reviewed.
Applicable for
Learning Objectives
- Establish a plan for approaching terminal filing assignments
- Identify and effectively utilize the different types of tax returns that may be filed for a deceased individual
- Identify and address significant issues relating to year-of-death filings
Content
- Engagement management
- Tax filings upon death
- Identification and understanding of detailed compliance issues
- Compliance related to RRSPs and deferred income plan rules
- General compliance relating to terminal filings
- Identification of GST/HST matters
- Clearance certificates
Course Content Created: August 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
Milan Legris, LL.B., LL.M, TEPAbout 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
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.