Cross Border U.S.-Canadian Tax and Estate Planning
Reconciling U.S. and Canadian Law on Trusts, Deemed Dispositions on Death, Situs Wills, and Wealth Transfers
Recording of a 90-minute CLE/CPE video webinar with Q&A
This CLE/CPE course will provide estate planners with a comprehensive guide to estate planning tax challenges and opportunities for clients who have tax considerations in both the United States and Canada. The panel will discuss the U.S. tax law and treaty provisions that govern tax in Canada and the United States.
- U.S. estate tax regime
- Canadian "deemed disposition" rules
- Tax treaty credit provisions
- U.S. and Canadian tax treatment of trusts
- Filing and reporting deadlines and timelines to consider
The panel will review these and other essential issues:
- When is it appropriate for clients to have separate estate plan documents specific to the U.S. and Canada?
- How does the "deemed disposition" rule work to create a recognition event upon death in Canada?
- What tax treaty provisions minimize dual taxation issues in estates and post-mortem tax events?
- How to avoid inadvertent gift tax triggering events on spousal transfers
- Options for transferring estate assets outside of an estate in Canada
Osler Hoskin & Harcourt
Ms. Gagné is a Partner in the Tax Group of our Montréal office. Her practice primarily focuses on tax,... | Read More
Ms. Gagné is a Partner in the Tax Group of our Montréal office. Her practice primarily focuses on tax, estate planning, as well as taxation of high-net-worth individuals, Wills and Estate and Trust Law. During her career in leading law firms in Montréal, she has developed strong relationships with high-net-worth individuals and private clients for whom she provides personalized tax and estate planning advice.Close
Liguo (Cooper) Xu, EA, CPA, CPA (AU), MST
Mr. Xu is a Partner with Andersen LLP based in our Calgary office. He is a CPA tax professional providing cross-border... | Read More
Mr. Xu is a Partner with Andersen LLP based in our Calgary office. He is a CPA tax professional providing cross-border income tax, trusts and estate tax compliance and planning services for high-net-worth individuals, businesses and U.S. citizens and green card holders living abroad. Mr. Xu has extensive international experience, including Canadian federal and provincial tax and U.S. federal, state, and local tax matters.Close