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BUS1 414 Estate Planning (3 credits)

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Note: This is the 2019–2020 eCalendar. Update the year in your browser's URL bar for the most recent version of this page, or .

Offered by: Law (Faculty of Law)

Overview

Business Law 1 : Attribution and basic income splitting techniques, estate planning and capital gain tax exemption, income tax consequences arising upon death, tax of estate and trust and their beneficiaries, post mortem tax planning, estate freezes, transfer of family businesses, income tax aspects of buy-sell agreements between shareholders, basic principles of valuation, deferred income plans, retirement planning, registered charities, income tax consequences of matrimonial regimes. Particular emphasis will be placed upon those aspects of personal and corporate income tax which are relevant in designing and implementing estate plans.

Terms: This course is not scheduled for the 2019-2020 academic year.

Instructors: There are no professors associated with this course for the 2019-2020 academic year.

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