{"product_id":"pre-order-approx-4-6-business-days-strategic-use-of-trusts-in-tax-and-estate-planning-4th-edition-by-caroline-rheaume-5414f","title":"*PRE-ORDER, APPROX 4-6 BUSINESS DAYS* Strategic Use of Trusts in Tax and Estate Planning 4th edition by Caroline Rhéaume","description":"\u003cp\u003ePaperback, Wolters Kluwer\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eThe Definitive Book for Accountants, Tax Advisors, and Estate Planning Professionals.\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eIn the world of tax and estate planning, taxation of trusts is one of the most intricate and unforgiving domains. Precision matters, assumptions can be costly, and real world answers rarely come from legislation alone. \u003c\/p\u003e\n\u003cp\u003eSince the previous edition, the taxation of trusts has evolved significantly. Trust litigation is on the rise, tax authorities are increasingly scrutinizing trust structures, and practitioners face growing technical and compliance challenges.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eA Book that bridges the gap between theory and practice. \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThis book offers a rare blend of deep technical expertise and practical, real world insight. It provides comprehensive and concise coverage of the practical strategies and techniques required to use trusts effectively in today’s tax and estate planning environment. The author shows how tax rules truly operate, how they interact with trust deeds, and how small drafting choices can shape long term outcomes.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eHere is Why This Book Belongs on Your Desk\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eA Complete Exploration of Trusts — From Fundamentals to Advanced Planning\u003c\/strong\u003e\u003cbr\u003eThe book opens with a deep dive into the nature of trusts under both common law and Québec civil law, ensuring professionals in all provinces can navigate the nuances with precision.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003ePractical Tax Frameworks You Can Apply Immediately\u003c\/strong\u003e\u003cbr\u003eUnderstand residency, types of trusts, filing obligations, attribution rules, TOSI, GREs, QDTs, and the 21 year deemed disposition — all explained with the level of detail tax practitioners require.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eReal World Planning Strategies\u003c\/strong\u003e\u003cbr\u003eFrom testamentary spousal trusts to education trusts, Henson trusts, asset protection trusts, insurance based planning, estate freezes, and post mortem tax strategies, the book provides actionable guidance supported by legislative references, technical interpretations, and case law.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eDesigned for Complex Client Situations\u003c\/strong\u003e\u003cbr\u003eBlended families, disabled beneficiaries, multiple trusts, intergenerational wealth transfers, trusts with foreign connections  — the text addresses the scenarios accountants face every day.\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eA Roadmap for Avoiding Tax Traps\u003c\/strong\u003e\u003cbr\u003eEntire chapters are dedicated to the most common pitfalls:\u003cbr\u003e\n\u003cul\u003e\n\u003cli\u003ePersonal and corporate attribution rules\u003c\/li\u003e\n\u003cli\u003eSubsection 75(2)\u003c\/li\u003e\n\u003cli\u003eDeemed interest rules\u003c\/li\u003e\n\u003cli\u003eTOSI\u003c\/li\u003e\n\u003cli\u003eMandatory disclosure\u003c\/li\u003e\n\u003cli\u003eRectification issues\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eEstate Freeze Expertise\u003c\/strong\u003e\u003cbr\u003eFew resources offer such a thorough treatment of freezes, refreezes, thawing strategies, valuation issues, and multiplication of the capital gains exemption. This book does.\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003eWhether you are a specialist in trusts or a practitioner seeking clear, in-depth guidance on specific issues, this new edition offers a rigorous, practical, and up-to-date resource for advising clients with confidence.\u003c\/p\u003e","brand":"Scorpio Bookstore","offers":[{"title":"New","offer_id":43656859811899,"sku":"5RSQFG-6330","price":264.95,"currency_code":"CAD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0369\/1895\/1995\/files\/1781544795858QQ4WV1W2XWUGTWN68IXC.png?v=1781544808","url":"https:\/\/www.scorpiobookstore.com\/products\/pre-order-approx-4-6-business-days-strategic-use-of-trusts-in-tax-and-estate-planning-4th-edition-by-caroline-rheaume-5414f","provider":"Scorpio Bookstore","version":"1.0","type":"link"}