BUS1 414 Estate Planning (3 unités)

Offert par : Law (Faculty of Law)

Vue d'ensemble

Droit des affaires 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.

Trimestres : Ce cours n’est pas au programme de l’année universitaire 2015-2016.

Chargés de cours : Aucun professeur n’est associé à ce cours pour l’année universitaire 2015-2016.

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