Authors: Don R. Sommerfeldt & Isaac F. McLellan

Many wills and estates lawyers are familiar with basic tax concepts that can arise in an estate matter, such as the deemed disposition on death, spousal and other rollovers, and the tax differences between a testamentary trust and an inter vivos trust. Given their experience in matters before the Tax Court of Canada, the authors explore additional concepts including tax collection tools, tax litigation issues that might arise in a wills and estates matter, and the new reporting requirement for bare trusts.

This paper is part of a collection presented at LESA’s 2025 Refresher: Wills and Estates in Victoria, BC on April 10-12, 2025.