ON DEMAND WEBCAST

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Webcast description

This is the second of a two-part presentation on the taxation of trusts, which is intended for an audience with a basic understanding of trust fundamentals. This part covers three topics: 

• Estate planning using trusts, which includes working through a case study example;
• The use of testamentary spousal trusts, including when it makes sense to use a "tainted" spousal trust; and
• The 21-year deemed disposition rule, including strategies for dealing with the 21-year deemed disposition and options when the typical strategies are unavailable.

Presenters: Rick Wong Read More
Josh Schmidt Read More

This webcast will assist you to

• understand the role of a trust in tax-efficient estate planning
• understand the planning involved in the use of testamentary spousal trusts
• become familiar with strategies for dealing with the 21-year deemed disposition rule
• know when to seek expert advice

Presentation outline  

• Estate Planning
• Inter vivos estate planning
• Cottage trusts and principal residence exemption planning
• Testamentary estate planning
• Testamentary Spousal Trusts
• Income splitting
• Electing out and using "tainted" spousal trusts
• 21-Year Deemed Disposition
• Application of the aeemed disposition rule
• Strategies for dealing with the deemed disposition rule

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   This webcast will be available to you for at least 90 days from the date of purchase.


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Richard Wong, LLB, received his Bachelor of Law degree from the University of British Columbia, where he finished in the top of his class and received several awards for his academic achievement. Richard was called to the British Columbia Bar in 2003. Prior to joining Thorsteinssons in 2004, Richard articled at a large national law firm in Vancouver. 

He assists individuals and corporations with their domestic and international tax planning and also represents clients who have disputes with Canada Revenue Agency.

In his civil litigation practice, Richard advises and represents clients with respect to Canada Revenue Agency audits and appeals and has appeared in tax-related cases before many courts, including the Tax Court of Canada, the Federal Court of Canada, and the Federal Court of Appeal.

Richard has lectured on various aspects of taxation law at conferences, meetings, and courses attended by members of the Canadian Tax Foundation, the Law Society of British Columbia, and the Canadian Bar Association — Immigration subsection (BC).

Richard has completed Parts I, II, and III of the Canadian Institute of Chartered Accountants’ In-Depth Tax Course. He is a member of the Canadian Tax Foundation, the Canadian Bar Association, and the Law Society of British Columbia.

 
Josh Schmidt, LLB, received a Bachelor of Commerce degree (specialization in Entrepreneurship) from the University of Victoria in 1997, and received his Bachelor of Laws degree from the University of Victoria in 2006.

Prior to joining Thorsteinssons, he practiced securities law at a national law firm. He was called to the British Columbia Bar in 2007 and is a member of the Canadian Bar Association tax subsection, the Canadian Tax Foundation, and the Vancouver Bar Association. Josh has completed Parts I and II of the Canadian Institute of Chartered Accountants' In-Depth Tax Course.