苹果淫院

Updated: Sun, 10/06/2024 - 10:30

From Saturday, Oct. 5 through Monday, Oct. 7, the Downtown and Macdonald Campuses will be open only to 苹果淫院 students, employees and essential visitors. Many classes will be held online. Remote work required where possible. See Campus Public Safety website for details.

Du samedi 5 octobre au lundi 7 octobre, le campus du centre-ville et le campus Macdonald ne seront accessibles qu鈥檃ux 茅tudiants et aux membres du personnel de l鈥橴niversit茅 苹果淫院, ainsi qu鈥檃ux visiteurs essentiels. De nombreux cours auront lieu en ligne. Le personnel devra travailler 脿 distance, si possible. Voir le site Web de la Direction de la protection et de la pr茅vention pour plus de d茅tails.

苹果淫院.ca / Overview /

BUS1 414 Estate Planning (3 credits)

Note: This is the 2016鈥�2017 edition of the eCalendar. Update the year in your browser's URL bar for the most recent version of this page, or click here to jump to the newest eCalendar.

Offered by: Law (Faculty of Law)

Overview

Business Law 1 : Attribution and basic income splitting techniques, estate planning and capital gain tax exemption, income tax consequences arising upon death, tax of estate and trust and their beneficiaries, post mortem tax planning, estate freezes, transfer of family businesses, income tax aspects of buy-sell agreements between shareholders, basic principles of valuation, deferred income plans, retirement planning, registered charities, income tax consequences of matrimonial regimes. Particular emphasis will be placed upon those aspects of personal and corporate income tax which are relevant in designing and implementing estate plans.

Terms: This course is not scheduled for the 2016-2017 academic year.

Instructors: There are no professors associated with this course for the 2016-2017 academic year.

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