Cross-Border Trusts and Estate Planning

Cross Border Trusts and Estate Planning is an advanced professional development course designed for Canadian CPAs and tax practitioners who advise clients with international connections. As families, assets, and beneficiaries increasingly span multiple jurisdictions, trust and estate planning has become significantly more complex. This course provides a practical framework for understanding and managing those complexities with clarity and confidence. Participants will explore how Canadian tax law applies to cross-border trusts and estates, including the determination of trust residency under common law and statutory deeming rules such as sections 94 and 94.1 of the Income Tax Act. The course examines attribution rules, including section 75(2), and highlights how contributions or loans to foreign trusts can create unintended Canadian tax exposure. Learners will also review common real-world scenarios, such as Canadians owning U.S. situs property, establishing trusts with non-resident beneficiaries, or planning for U.S. citizen heirs. A significant portion of the course focuses on the interaction between Canada’s deemed disposition regime at death and the U.S. estate tax system. Participants will gain insight into U.S. estate tax exposure for Canadian residents, treaty-based relief under the Canada–U.S. Tax Treaty, and planning techniques such as corporate ownership structures, discretionary trusts, spousal trusts, and alter ego trusts. The course also addresses cross-border compliance requirements, including Canadian reporting forms T1141 and T1142, as well as U.S. Forms 3520 and 3520-A, with an emphasis on identifying and mitigating penalty risks. Delivered fully online and self-paced, the course combines clear video instruction with downloadable reference materials, practical case studies, and knowledge-check quizzes to reinforce learning. It is designed to be flexible and manageable for busy professionals, allowing participants to build technical depth without time pressure. Cross Border Trusts and Estate Planning is well suited for practitioners seeking to strengthen their expertise in international and cross-border tax matters and to approach complex trust and estate files with greater structure and professional confidence.