660 Estate Planning (Sprysak)

LAW660 

Estate Planning

(Sprysak)

Prerequisite courses: Taxation (Law 504)

Prerequisite for: None

Instructor(s): Professor Chris Sprysak

Course credit: 3

Method of presentation: Lecture

METHOD OF EVALUATION

10% Multiple Choice, True-False, and Matching Unit Quizzes

30% Fail-safe, Open-book Mid-term Examination

60% Open-book Final Examination

COURSE DESCRIPTION

The general objective of this course is to discuss various legitimate estate/tax planning techniques that most Canadians will be able use (or at least consider using) during their lifetime.  These techniques will be discussed in light of the general anti-avoidance rule contained in section 245 of the Income Tax Act and the associated jurisprudence.  Ideally, students should find this course helpful both for advising their clients in such matters and for structuring their own affairs.

Other than the knowledge acquired through the successful completion of an introductory Taxation course at law school, no prior knowledge or experience in law, accounting, business or economics is required to take and excel in this course.

SPECIAL COMMENTS

Description updated 2022-23. Please contact the instructor for any specific questions you may have related to this particular course section.

REQUIRED TEXTS (IF ANY):

No texts are required, though students are strongly encouraged to obtain a current, commercially-published copy of the Income Tax Act