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Taxation at Death: A Practitioner's Guide 2016
By: Grace Chow, CPA, CA, FCCA, FTIHK, TEP, Michael Cadesky, B.Sc., M.B.A., FCPA, FCA, TEP
ISBN/ISSN/Product Number: 978-0-7798-7197-1
Product Type: Book S.O. Annual/biannual/biennial
Anticip. Upkeep Cost: New editions supplied every two years on standing order subscription
Number of Pages: 525 pages
Number of Volumes: 1 volume bound
Binding: softcover
Publication Date: 2016-03-31
Publisher: Carswell
Availability: In Stock


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This book outlines the special taxation rules that arise at death. It is written primarily for accountants, lawyers, trust officers in trust companies, insurance professionals or other financial advisors. The book gives a thorough explanation of the relevant matters through the main text itself, as well as the use of practical examples, reference checklists, tables, tax planning tips, cautions, undecided issues, and extensive reference to authoritative sources. The book also includes a sample deceased taxpayer tax return and a glossary of terms. Written in a user-friendly and easy to read format, this book is arranged in a logical order to allow the reader to progress through the subject areas in a way that should follow the preparation of a tax return for the deceased taxpayer and onwards from there. Taxation at Death: A Practitioner's Guide provides information on a variety of topics including:
  • The taxation of income arising in the year of death and income deemed to arise in the year of death
  • The tax treatment of assets at death
  • The income tax implications of an intestate estate
  • Tax issues involved in spousal claims
  • Special rules and elections applying at death
  • Tax filings, payments, and assessments that may arise as a consequence of death
  • The tax implications of death of a non-resident of Canada
  • The tax implications of foreign assets
  • Taxation of estates
Highlights include:
  • Practical and useful examples
  • Reference checklists
  • Tax tips
  • Cautions
  • Tables
  • Undecided issues
  • Glossary of terms
  • Sample deceased taxpayer tax return


  • Post mortem tax planning strategies updated for 2016 rules
  • Analysis of the importance of the graduated rate estate concept, what it means, and the tax planning strategies which follow from it
  • New rules for donations from 2016 onwards and the implications and traps to avoid
  • New CRA technical interpretations and positions of interest
TABLES OF CONTENTS Chapter 1 – Introductory ConceptsChapter 2 – Income in Year of DeathChapter 3 – Income Deemed to AriseChapter 4 – Deemed Disposition of AssetsChapter 5 – WillsChapter 6 – IntestacyChapter 7 – Spousal ClaimsChapter 8 – Special AssetsChapter 9 – Charitable DonationsChapter 10 – Special Rules and ElectionsChapter 11 – InsuranceChapter 12 – Valuation IssuesChapter 13 – Tax Filings, Payments, AssessmentsChapter 14 – Non-ResidentsChapter 15 – Foreign AssetsChapter 16 – Post-mortem Tax PlanningChapter 17 – Taxation of EstatesChapter 18 – Estate Planning Pre-deathChapter 19 – Recommendations for Amendments
About the Author

Grace Chow, CPA, CA, FCCA, FTIHK, TEP, is a founding partner at Cadesky and Associates LLP, specializing in Canadian and international tax. She is an author and co-author of numerous professional papers. She is a member of the Worldwide Council of the Society of Trust and Estate Practitioners (STEP). She also serves as a member of the Audit Committee and Co-Chair of the Membership Committee of STEP Worldwide.

Grace Chow, CA, FCCA, FTIHK, TEP, est associée fondatrice de Cadesky and Associates LLP, cabinet spécialisé dans l'impôt canadien et international. Elle est auteure et coauteure de nombreux articles professionnels. Elle est membre du conseil mondial de la Society of Trust and Estate Practitioners (STEP). Elle est également membre du comité de vérification et présidente du comité des membres de STEP Worldwide.

Michael Cadesky,B.Sc., M.B.A., FCPA, FCA, TEP, is Managing Partner of Cadesky and Associates, Canadian and International Tax Advisors, Toronto. Mr. Cadesky’s practice specialty is international tax. He is a frequent speaker at professional seminars in Canada, the Caribbean, Europe and Asia. He has acted as an advisor on tax policy and administration to the Minister of National Revenue, the Auditor General, the Department of Finance and the Canada Revenue Agency. He is the Chair, National Committee, of the Society of Trust and Estate Practitioners (STEP). Mr. Cadesky is the author of Taxation of Real Estate in Canada.