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Taxation

RIP - Estate and Testamentary Trust Returns (On-Demand - CPA PRO)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar

Overview

This seminar provides a review of the issues faced when preparing estate and relevant (other) testamentary trust filings for deceased taxpayers.

 
Access expires 180 days from purchase date

Course Description

This seminar provides a review of the issues faced when preparing estate and relevant (other) testamentary trust filings for deceased taxpayers. It focuses on the preparation of returns and related planning, including a review of relevant tax issues, engagement management, up-to-date sources of tax research, and CRA assessing practices.  While the seminar briefly mentions some estate planning issues, these areas generally focus on matters that occur in the course of preparing these returns. After reviewing technical tax issues related to such returns, the seminar presents four (4) practice case studies to illustrate the concepts in a practical manner and allow you to apply your knowledge to realistic filing situations commonly encountered in practice. 

Applicable for

This seminar targets practitioners who wish to expand their personal tax skills to encompass the preparation of estate and testamentary trust income tax returns. Professionals seeking more information on terminal filing preparation should take RIP – Terminal Filing.

Learning Objectives

  • Establish a plan for approaching estate and testamentary trust filing assignments 
  • Identify and address tax compliance and planning matters associated with establishing a testamentary trust, as well as the subsequent distribution of property from it 
  • Identify the implications of death on the deceased’s estate (including an understanding of the concept of a graduated rate estate) 
  • Identify and address compliance matters related to distributions from the estate and the various forms of post-distribution trusts 
  • Identify the various types of life-interest trusts and the compliance matters that arise as a result of the death of a settlor or beneficiary thereof 
  • Engage in estate accounting 
  • Identify GST/HST issues that arise in the context of estates and testamentary trusts

Content

  • Engagement management 
  • Tax compliance for the establishment of a testamentary trust 
  • The identification of issues that have implications on the death of a taxpayer 
  • Compliance issues related to the graduate rate estate (GRE) of the deceased 
  • Compliance matters with respect to distributions from the estate and the establishment of post-distribution testamentary trusts 
  • The identification of issues relating to life interest trusts and related compliance matters 
  • Other compliance considerations including, clearance certificates, VDP, taxpayer relief (former fairness), executor/trustee compensation/fees 
  • Estate accounting 
  • Identification of GST/HST matters

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, TEP

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
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
$425
Members
$475
Non-Members
Eligible Hours
7
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
10
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

RIP - Estate and Testamentary Trust Returns (On-Demand - CPA PRO)

DELIVERY FORMAT
Online On-Demand
SEMINAR TYPE
PD Seminar
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
7
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
10
Credits

Overview

This seminar provides a review of the issues faced when preparing estate and relevant (other) testamentary trust filings for deceased taxpayers.

 
Access expires 180 days from purchase date

Course Description

This seminar provides a review of the issues faced when preparing estate and relevant (other) testamentary trust filings for deceased taxpayers. It focuses on the preparation of returns and related planning, including a review of relevant tax issues, engagement management, up-to-date sources of tax research, and CRA assessing practices.  While the seminar briefly mentions some estate planning issues, these areas generally focus on matters that occur in the course of preparing these returns. After reviewing technical tax issues related to such returns, the seminar presents four (4) practice case studies to illustrate the concepts in a practical manner and allow you to apply your knowledge to realistic filing situations commonly encountered in practice. 

Applicable for

This seminar targets practitioners who wish to expand their personal tax skills to encompass the preparation of estate and testamentary trust income tax returns. Professionals seeking more information on terminal filing preparation should take RIP – Terminal Filing.

Learning Objectives

  • Establish a plan for approaching estate and testamentary trust filing assignments 
  • Identify and address tax compliance and planning matters associated with establishing a testamentary trust, as well as the subsequent distribution of property from it 
  • Identify the implications of death on the deceased’s estate (including an understanding of the concept of a graduated rate estate) 
  • Identify and address compliance matters related to distributions from the estate and the various forms of post-distribution trusts 
  • Identify the various types of life-interest trusts and the compliance matters that arise as a result of the death of a settlor or beneficiary thereof 
  • Engage in estate accounting 
  • Identify GST/HST issues that arise in the context of estates and testamentary trusts

Content

  • Engagement management 
  • Tax compliance for the establishment of a testamentary trust 
  • The identification of issues that have implications on the death of a taxpayer 
  • Compliance issues related to the graduate rate estate (GRE) of the deceased 
  • Compliance matters with respect to distributions from the estate and the establishment of post-distribution testamentary trusts 
  • The identification of issues relating to life interest trusts and related compliance matters 
  • Other compliance considerations including, clearance certificates, VDP, taxpayer relief (former fairness), executor/trustee compensation/fees 
  • Estate accounting 
  • Identification of GST/HST matters

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, TEP

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
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