Tax Intricacies for the Estate and Trust Practitioner 2025

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

• 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

• 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

• 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

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

• 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

• 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