Course Details


Course Name: Deceased Taxpayers
CPD hours: 1
Type: Online
Price: $25 $22


Description:
An introduction to a challenging area for new accountants and those without experience in this complicated area. Numerous special provisions apply to a return for a deceased taxpayer and this course will provide a solid foundation of knowledge for those involved with the preparation of these returns. We will include a discussion of how and when to file the return, the treatment of income and assets, the expanded rules for various credits and a brief discussion of how the new rules for estates will affect the terminal return going forward.


Topics:
Introduction 1
Introduction 2
What You Will Learn
What Happens on Death?
Accrued and Unpaid Income
Deemed Disposition on Death 1
Deemed Disposition on Death 2
Deemed Disposition on Death - Spousal Rollover
Deemed Disposition on Death - Farm and Fishing Property 1
Deemed Disposition on Death - Farm and Fishing Property 2
Deemed Disposition on Death - Capital Gains Exemption
RRSP/RRIF
RRSP/RRIF - Transfers
RRSP/RRIF - Rollovers
RRSP/RRIF - Other Matters
Case Study Introduction
Case Study
Case Study Review
Terminal Return - Filling and Installments
Terminal Return - Medical Tax Credits
Terminal Return - Others Matters 1
Terminal Return - Others Matters 2
Optional Elective Returns - Benefits
Optional Elective Returns - Rights or Things Return 1
Optional Elective Returns - Rights or Things Return 2
Optional Elective Returns - Partner or Proprietor
Optional Elective Returns - Testamentary Trust Return
Changes to Trusts - Graduated Rates 1
Changes to Trusts - Graduated Rates 2
Changes to Trusts - GRE Trust 1
Changes to Trusts - GRE Trust 2
Changes to Trusts - QDT Trust 1
Changes to Trusts - QDT Trust 2
Estate Donations - Current Rules 1
Estate Donations - Current Rules 2
Estate Donations - New Rules 1
Estate Donations - New Rules 1
Clearance Certificate 1
Clearance Certificate 2
Scenario - Introduction
Scenario







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