Canadian Taxation of Trusts
The second edition of Canadian Taxation of Trusts is an essential resource for legal and tax professionals navigating the increasingly complex landscape of trust taxation in Canada.
Co-authored by McCarthy Tétrault partner Kim Brown, the book is widely recognized as the leading Canadian treatise on the subject, offers practical, in-depth analysis of recent legislative, judicial, and administrative developments — including new rules for testamentary and non-resident trusts, commercial trust reforms, and CRA audit trends.
The book’s ten chapters cover a wide range of topics, including:
- Trusts Under General Law
- Classification of Trusts for Income Tax Purposes
- Taxation of Trusts Resident in Canada
- Taxation of Beneficiaries Resident in Canada
- Attribution of Income
- Dispositions of Trust Property
- Taxation of Non-Resident Trusts
- Taxation of Non-Resident Beneficiaries
- Tax and Estate Planning
- Commercial Trusts
Canadian Taxation of Trusts presents complex legal concepts through a practical lens, offering clear guidance on how the rules apply in real-world scenarios, and all prepared with a practitioner in mind.
Canadian Taxation of Trusts, 2nd Edition is now available for purchase from the Canadian Tax Foundation website, in both print and digital formats.
Canadian Taxation of Trusts, second edition
Canadian Taxation of Trusts is an essential resource for legal and tax professionals navigating the increasingly complex landscape of trust taxation in Canada. Co-authored by McCarthy Tétrault partner Kim Brown, Canadian Taxation of Trusts is widely recognized as the leading Canadian treatise on the subject. It offers practical, in-depth analysis of recent legislative, judicial, and administrative developments, including new rules for testamentary and non-resident trusts, commercial trust reforms, and CRA audit trends. Tax professionals working on matters involving trust structures will benefit from the book’s insights.
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