Introduction to Estate Planning

Introduction to Estate Planning provides a clear and practical foundation in one of the most important areas of Canadian professional practice. Designed for accountants and financial professionals, this course explores how estate planning integrates tax law, legal structures, financial strategy, and family considerations to support the effective transfer of wealth. Participants will gain an understanding of how estate planning operates within the Canadian legal and tax framework, including the role of the Income Tax Act, provincial succession laws, and the Canada Revenue Agency. The course explains key concepts such as deemed disposition on death, terminal returns, graduated rate estates, spousal rollovers, and the taxation of registered accounts, helping learners recognize common tax exposures and planning opportunities. In addition to tax fundamentals, the course introduces essential estate planning tools and techniques, including wills, beneficiary designations, powers of attorney, lifetime gifting strategies, charitable donations, and introductory estate freeze concepts. It also addresses practical risks such as asset valuation disputes, cross-border tax considerations, and family dynamics that can affect estate outcomes. Throughout the course, emphasis is placed on the practical role of the CPA in supporting clients. Learners will explore how to balance tax efficiency with family objectives, maintain accurate documentation, coordinate with legal and insurance professionals, and encourage regular reviews to keep estate plans current and effective. This course contributes toward both the Canadian Tax Mastery Certificate and the Estate and Succession Planning Certificate, making it a valuable component for professionals seeking to deepen their expertise in tax and succession advisory services. Delivered online and self paced, the course includes structured video instruction, downloadable reference materials, practical case studies, and knowledge checks to reinforce learning. Participants can move through the material on their own schedule in a supportive, low stress environment while earning accredited continuing professional development credits.