Bill C-43, which received royal assent on December 17, 2014, contains significant changes to the treatment of charitable donations made on death. Many of those changes will result in increased flexibility in allocating donation credits among various taxpayers and taxation years; but some changes are controversial, with wide-ranging impacts on post-mortem estate planning.  This paper outlines the most relevant changes, examining their benefits and traps.

This paper is part of a collection presented at LESA’s 48th Annual Refresher: Wills & Estates in 2015.