Copyright Disclaimer What's New
Introduction to the Tax Risk Management Guide
About the Authors
Chapter 1 Deadlines and Penalties
Chapter 2 Tax Risk Questionnaire (discontinued) Chapter 3 Tax Service Responsibility
Chapter 4 Links to Important Concepts
Chapter 5 Dealing with the CRA
Chapter 6 Appeals to Tax Court
Chapter 7 Researching Tax Law
Chapter 8 Taxpayer Relief Provisions, Collections and Third-Party Liability
Chapter 9 Access to Information Act and Privacy Act
Chapter 10 Advance Tax Rulings and Technical Interpretations
Chapter 11 Tax Return Preparation and CRA Electronic Services
Chapter 12 Deceased Taxpayers
Chapter 13 Remission, Rectification and Rescission Orders
Chapter 14 Purchase and Sale of a Business
Chapter 15 GST/HST Issues (2018)
Chapter 16 Estate Planning
Introduction 16.1 Firm Suitability 16.2 Family-Owned Businesses 16.3 Engagement Letter 16.4 Collecting Data 16.5 Other Agreements 16.6 Client Goals 16.7 Performing the Engagement 16.7.1 Preliminary Analysis 16.7.2 Preliminary Recommendations 16.7.3 Implementation 16.7.4 Follow Up 16.8 Issues in Estate Planning 16.9 Probate Fees / Taxes 16.10 Reduction of Probate Fees / Taxes 16.10.1 Joint Tenancy 16.10.2 Designated Beneficiary 16.10.3 Inadequate Consideration 16.10.4 Multiple Wills 16.10.5 Inter Vivos Trusts 16.10.6 Holding Company 16.11 Foreign Assets 16.12 Family Law 16.13 Legal Issues 16.14 Investment / Insurance Advice 16.15 Financial Reporting 16.16 Attribution Rules / Multiple Classes of Shares 16.17 U.S. Estate Tax Issues 16.18 Minimizing Estate Litigation 16.18.1 Capacity 16.18.2 Rule of Ademption 16.19 Conclusion Practice Aids Practice Aid 16.1 Planning Your Will, Powers of Attorney and Living Will Information Record Practice Aid 16.2 Planning Your Will, Powers of Attorney and Living Will Decisions Record Practice Aid 16.3 Canadian Probate Fees / Taxes Chapter 17 The Taxation of Trusts
Chapter 18 Taxation in the United States
Chapter 19 Section 85
Chapter 20 Share Attributes
Chapter 21 Other Areas of Risk
Chapter 22 Taxation of Non-Residents
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