Home > Continuing Legal Education > Audio/Video Products > Canadian Cottage: What's Old and What New

Product Code: 2296
Presented on January 17, 2018 
1.0 CLE credit: Areas of Professional Practice 

Presented by Richard S. Halinda of Richard S. Halinda Law Corporation.

U.S. Attorneys should be aware of the Canadian tax consequences related to U.S. clients buying, selling, and holding Canadian property as well as consequences of owing Canadian property at death. Learn the “Deeming” rules which require U.S. residents to file Canadian tax returns and pay capital gains tax in the case of family transfers and in the case of death. Avoid penalties and interest for failure to file or on time.   Learn of new taxes and new filings that are required of U.S. residents. Understand how Ancillary Estate proceeding are handled in Ontario. This should prove to be a very useful and informative program for the U.S. attorney who wants to understand how certain events can trigger Canadian tax consequences with respect to the holding of Canadian property for the benefit of your clients. This program will include a review of what has been in place and what new things are applicable to U.S. clients in these situations.

This lecture covers the following topics:

  • Procedures in transfers of Canadian property
  • Procedures on Ancillary Probate proceedings in Ontario
  • Canadian taxes applicable to transfers and dispositions
  • Estate planning techniques
  • Use of Trusts and U.S. resident corporations
  • Application of new Land Speculation Tax
  • Filing requirements by U.S. Resident Corporations in Canada
  • Filing requirements by owners of U.S. Resident Corporations in Canada
  • Tax Consequences of gifting, death and divorce
  • Capital gains tax and the U.S. – Canada Tax Treaty
Available: CD, DVD or OnDemand

CD/DVD Price: $30 Member / $40 Non-Member
OnDemand: $40 Member(Promo Code: member2017) / $50 Non-Member

Shipping: $5.00 

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Product Description Cost Quantity
Canadian Cottage - CD - Members $30.00
Canadian Cottage - CD - Non-Members $40.00
Canadian Cottage - DVD - Members $30.00
Canadian Cottage - DVD - Non-Members $40.00
Shipping $5.00
Pick-up $0.00