This paper provides a general overview of common tax issues that arise when drafting wills and trusts. Additionally, it provides example clauses that can be used when drafting wills and trusts to achieve or avoid certain income tax results. Topics covered include: family trusts; non-residents; 21-year deemed disposition rule; spousal trusts; graduated rate estates, spousal trusts, and charitable donations; and post-mortem planning.

This paper is part of a collection presented at LESA’s Drafting Wills and Trusts program held in Edmonton on February 28, 2017 and in Calgary on March 7, 2017.