Consider the types of assets and the tax repercussions of their Module 5 Chapter 5 – disposition Module 5 Chapter 9 – Other items to consider: Death benefit Module 5 Chapter 6 – Medical expenses Module 5 Chapter 9 – Charitable gifts Module 5 Chapter 13 – Unused capital gains deduction Module 5 Subsection 14.15.1 – Net deferrable capital losses Module 5 Subsection 9.2.4.3 – Rights or things Module 5 Subsection 9.1.1.2.1 – Separate returns Module 5 Subsection 9.1.1.2 – RRSP Module 5 Subsection 9.2.3 – Distribution of the assets of the deceased Module 5 Subsection 9.3.1 – Objective: Ensure continuation of the business after death Steps Reference Analyse the shareholder agreement and the current will Module 2 Sections 3.7 and 3.8 – Determine the life insurance needs to redeem the shares Module 2 Chapter 3.8 – Module 5 Chapters 5, 9 and 14 – Module 3 Chapter 6A –
Consider the types of assets and the tax repercussions of their disposition Module 5 – Chapter 5 Module 5 – Chapter 9 Other items to consider: Death benefit Medical expenses Charitable gifts Unused capital gains deduction Net deferrable capital losses Rights or things Separate returns RRSP Distribution of the assets of the deceased Module 5 – Chapter 6 Module 5 – Chapter 9 Module 5 – Chapter 13 Module 5 – Subsection 14.15.1 Module 5 – Subsection 9.2.4.3 Module 5 – Subsection 9.1.1.2.1 Module 5 – Subsection 9.1.1.2 Module 5 – Subsection 9.2.3 Module 5 – Subsection 9.3.1 Objective: Ensure continuation of the business after death Steps Reference Analyse the shareholder agreement and the current will Module 2 – Sections 3.7 and 3.8 Determine the life insurance needs to redeem the shares Module 2 – Chapter 3.8 Module 5 – Chapters 5, 9 and 14 Module 3 – Chapter 6A
questionnaire-partiel-planification-financiere-en.docx