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Implementing Estate Freezes, 3rd Edition

Implementing Estate Freezes, 3rd Edition

  • Author:
  • Publisher: CCH Canada
  • ISBN: 9781554964109
  • Published In: December 2011
  • Format: Paperback
  • Jurisdiction: Canada ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 

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Implementing Estate Freezes provides expert, yet highly practical guidance on implementing estate freezes. The author, David Louis, C.A., LL.B. of Minden Gross LLP., is one of Canada's most respected tax commentators. It's an essential addition to the library of all estate planners!

Topics covered:

  • Transferring Assets
  • Internal and Holding Company Freezes
  • Corporate Estate Freezes – Technical Issues
  • Alternative Methods and Variations
  • Capitalization Considerations and Shareholders Provisions for Estate Freezes
  • Estate Freeze Work Sheets
  • Section 85 Basics
  • Valuation Issues
  • Use of a Trust to Hold Common Shares
  • Checklist for Section 85 Rollovers
  • Control of the Corporation
  • Paid-up Capital
  • Section 86 Freezes
  • Section 51 Freezes
  • Stock Dividend Freezes
  • Personal, Trust, and Corporate Attribution Rules
  • Distributions from a Family Trust
  • GAAR
  • 'Melts', 'Thaws', 'Gels', and 'Refreezes'
  • Shareholders' Agreements
  • Redemption Rights
  • Retraction Rights
  • Family Law Issues
  • Accounting Considerations

Features include:

  • An appendix containing an extensive case study, "Inter Vivos Trusts - Current Tax Issues", that highlights potential complications, not only with regard to income tax, but also with regard to family law, trust law, corporate law, and cross border taxation issues
  • Diagrams, charts, checklists, and precedents that will be valued by both novice and seasoned practitioners alike

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