A review of the objectives of estate planning; study of various estate planning techniques with the use of hypothetical problems; an examination of provisions found in the Income Tax Act which affect estate planning, estate tax, and gift tax. Prerequisite: LAW 504.
| Section | Capacity | Dates + Times | Instructor(s) |
|---|---|---|---|
|
LECTURE B1
(43395) |
50 |
2023-01-05 - 2023-04-12
MWF 10:30 - 11:20 (LC 193)
|
Primary Instructor: Chris Sprysak
|
The general objective is to discuss various legal and ethical tax planning strategies that most Canadians will be able to use during their lifetime to maximize their income and wealth for themselves and their intended beneficiaries. These strategies will be discussed in light of criminal tax offences and civil tax penalties, ethical considerations, the general anti-avoidance rule, and the associated jurisprudence. Specific topics may include: tax planning involving one's home, tax efficient savings strategies (i.e. unregistered savings, RESPs, RRSPs, and TFSAs), tax efficient borrowings, tax planning involving a family business, and gifting. Prerequisite: LAW 504.
| Section | Capacity | Dates + Times | Instructor(s) |
|---|---|---|---|
|
LECTURE B01
(18072) |
50 |
2024-01-08 - 2024-04-12
MWF 10:30 - 11:20 (LC 193)
|
Primary Instructor: Chris Sprysak
|