Recorded version qualifies for .75 CPD Hours.

Recorded 2023-06-06

Malcolm Burrows. Scotia Wealth Management, Toronto ON.

The “estate donations” rules accompanied the 2016 introduction of the Graduated Rate Estate (GRE) regime. These Income Tax Act provisions altered the administrative and tax treatment of gifts by will, as well as direct designation gifts of life insurance, RRSP/RRIFs, and TFSAs. How are charities and executors managing with these rules seven years later?