New changes to the Income Tax Act will have a significant impact on existing trusts, including testamentary trusts, alter-ego, spousal and joint partner trusts, as well as on the use of these trusts in future planning. Similarly, changes to the treatment of tax credits for charitable donations will impact trust and estate planning and administration.

This webinar will address the changes to the Income Tax Act which come into effect on January 1, 2016 in the following areas:

• Taxation of testamentary trusts and graduated rate estates;
• The impact of new subsection 104(13.4) on life interest trusts (alter ego, joint partner and spousal); and
• Charitable donations and gifts from estates and trusts.
• And more...

Presenters:

Richard Niedermayer, TEP, Stewart McKelvey

John Roy, FCA, Grant Thornton LLP