Tax Treatment of Charitable Donations from Spousal Trusts

April 18, 2016 | Andrew Valentine, Amanda J. Stacey | Toronto

Your Guide to Charitable Giving and Estate Planning, Spring 2016

Understanding recent changes to estate taxation affects the use of spousal trusts

Charities and advisors in the area of gift planning must ensure that they fully understand the rules surrounding donations to registered charities from spousal trusts. These rules have changed recently as a result of new legislation related to the taxation of estates and donations on death.