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CCLW 645 Taxation: Partnerships and Trusts (3 unités)

Offered by: Développement de carrière et perfectionnement professionnel (École d’éducation permanente)

Vue d'ensemble

Droit (CCE) : The following topics will be covered within a business decision making framework: the structure and development of partnership vehicles and trusts from a legal and tax perspective; computation of income; transfer of property to and from partnerships and trusts; tax free rollovers; the effect of death, retirement and non resident status; review of specific tax rules and deeming provisions; tax planning and implementation.

Terms: This course is not scheduled for the 2021-2022 academic year.

Instructors: There are no professors associated with this course for the 2021-2022 academic year.

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