Tax Intricacies for the Estate and Trust Practitioner 2025

Product Type: Course

This course has no current sessions.

DescriptionMore DetailAgenda

Navigating the latest tax developments relating to estate and trust planning

—Rebroadcasts—
On the rebroadcast date, you will have until midnight of that rebroadcast date to access the course. Please note that technical support will be available during regular CLEBC business hours.

Last Kick at the Can Series 2025
Wednesday, December 3, 2025
Wednesday, December 17, 2025

(Original webinar date: May 14, 2025)

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Who should attend: Lawyers who practice in the area of estate planning and estate administration

Learning level: Intermediate/Advanced

Whether you are assisting a client with estate and trust planning or advising an executor or trustee of his or her duties in an estate or trust administration, you will come face to face with a multitude of tax issues.

This course will analyze common scenarios that estate and trust practitioners face and the complex tax issues that arise. You will learn about fundamental estate and trust tax issues, as well as tax issues that commonly arise in estate and trust planning in relation to corporate shareholdings, real property, cross-border issues, charitable giving, and much more.

With this detailed update, you will be equipped to identify and warn your clients of potential issues and know when it is time to seek expert advice.

After taking this program, you will:

understand the fundamentals of tax in estate planning and the taxation of trusts
gain knowledge of tax issues with respect to transfers of real property
be aware of cross-border planning issues
have an update on charitable giving
gain knowledge regarding the end of a life or a trust

Law Society of BC CPD Hours: 6 hours (this course will contain a minimum of 1 hour pertaining to professional responsibility and ethics, client care and relations, and/or practice management)

Course Chairs
Stephanie J. Daniels — Farris LLP, Vancouver
Ingrid M. Tsui — Alexander Holburn Beaudin + Lang LLP, Vancouver

*Last Kick at the Can 2025*
Rebroadcast	$579
Rebroadcast Articled Student	$289

Are you a member of the Indigenous legal community (lawyer/Articled Student/legal support staff/paralegal) or a non-lawyer Indigenous community member?
We value your contributions and encourage your participation in all of our programs. To increase accessibility, we offer a 50% discount* to all Indigenous lawyers/Articled Students/legal support staff/paralegals and a limited number of free online registrations to non-lawyer Indigenous community members. (*discount applies to Regular prices, not Early Bird prices). Please contact Customer Service to find out more.

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Registration includes an electronic copy of the reference materials.

CLEBC Program Lawyer*
Nadia Myerthall
nmyerthall@cle.bc.ca
*non-practising

Course Chairs
Stephanie J. Daniels — Farris LLP, Vancouver
Ingrid M. Tsui — Alexander Holburn Beaudin + Lang LLP, Vancouver

About the Course Chairs
Stephanie Daniels, a partner at Farris LLP, is a tax and estate planning lawyer in the Tax and Private Wealth Group. She creates tax-effective estate plans and corporate structures for families and high-net-worth individuals, including wills, estate freezes, all types of trusts and corporate reorganizations. She also assists not-for-profit and charitable organizations in respect of tax matters. Stephanie frequently works in collaboration with accountants, financial advisors, litigators and family law lawyers and has experience in cross-border planning. Stephanie has been selected by her peers for inclusion in The Best Lawyers in Canada in the areas of Tax and Trusts & Estates.

Ingrid Tsui is a partner at Alexander Holburn Beaudin + Lang LLP, where she leads the Wills, Estates + Trusts Practice Group as well as the Charities + Non-Profit Practice Group.

Ingrid is ranked by Best Lawyers in Canada in the areas of Trusts and Estates Law and is recommended in the Canadian Legal Lexpert Directory in the area of Estate and Tax Planning. She has received her designation as a recognized member of the Society of Trust and Estate Practitioners as a senior practitioner in this field. Ingrid contributes to CLEBC's Annotated Estates Practice and regularly presents on a variety of estate planning, business succession and estate administration topics.

Faculty
Rebecca Cynader — Scion Law LLP, Vancouver
Dwight D. Dee — Miller Thomson LLP, Vancouver
Areet S. Kaila — Legacy Tax + Trust Lawyers, Vancouver
Cheyenne J.H. Reese — Legacy Tax + Trust Lawyers, Vancouver
Allison Sharkey — Legacy Tax + Trust Lawyers, Vancouver
Rose Shawlee — Boughton Law Corporation, Vancouver
Amanda J. Stacey — Miller Thomson LLP, Vancouver
Krista L. Vaartnou — Farris LLP, Victoria

Click here for full faculty bios

Course Introduction and Land Acknowledgement (9:00 – 9:10)

Nadia Myerthall — Program Lawyer, CLEBC, Vancouver
Stephanie J. Daniels — Farris LLP, Vancouver
Ingrid M. Tsui — Alexander Holburn Beaudin + Lang LLP, Vancouver

Fundamentals of Tax in Estate Planning (9:10 – 10:05)

gifts of cash and appreciated property
deemed dispositions at death
transfers into and out of joint tenancy between spouses
transfers between non-arm's length parties
spousal rollovers
principal residence
capital gains tax update

Rebecca Cynader — Scion Law LLP, Vancouver

Fundamentals of Taxation of Trusts Generally (10:05 – 11:05)

inter vivos trusts and testamentary trusts
allocation and distribution of income and capital to beneficiaries
general attribution principles
- transfers to a spouse or minor child, or to trusts for the benefit of a spouse or minor child
- s. 75(2) trusts
joint partner trusts and alter ego trusts
T3 reporting
bare trusts reporting

Dwight D. Dee — Miller Thomson LLP, Vancouver
Amanda J. Stacey — Miller Thomson LLP, Vancouver

BREAK (11:05 – 11:20)

Transfers of Real Property and Related Issues (11:20 – 12:20)

LOTA transparency register
update on vacancy taxes (speculation and vacancy tax, empty homes tax, underused housing tax)
property transfer tax
foreign buyers update
anti-flipping rules—BC and Federal

Areet S. Kaila — Legacy Tax + Trust Lawyers, Vancouver
Allison Sharkey — Legacy Tax + Trust Lawyers, Vancouver

LUNCH (12:20 – 1:00)

Cross Border Planning (1:00 – 1:50)

planning for US citizens or green card holders clients and beneficiaries
non-resident beneficiaries generally
planning for US real property

Cheyenne J.H. Reese — Legacy Tax + Trust Lawyers, Vancouver

Charitable Giving Update (1:50 – 2:40)

basic principles of philanthropy
donations from estates and life interest trusts
private foundations
- special rules and donations of private company shares
gifts to public foundations
- donor advised funds
donations of specific property
- eco gifts program
- Canadian cultural property
- securities
- cryptocurrency

Krista L. Vaartnou — Farris LLP, Victoria

BREAK (2:40 – 2:55)

The End of a Life or a Trust (2:55 – 3:55)

residency of an estate
qualifying as a graduated rate estate
tax returns from date of death onward
executor's clearance certificate
distribution to residents
post-mortem planning
21 year rule

Rose Shawlee — Boughton Law Corporation, Vancouver

Closing Remarks (3:55 – 4:00)

Stephanie J. Daniels — Farris LLP, Vancouver
Ingrid M. Tsui — Alexander Holburn Beaudin + Lang LLP, Vancouver

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