Update on Cross-Border Tax Planning

Carol Fitzsimmons will join other panelists for the November 19 session of STEP Canada's Speaker Series.  Panelists address Canadian and US tax issues that arise in the context of cross-border tax planning. Common cross-border situations are analyzed with a view to finding the most advantageous solution under both the Canadian and the US tax rules. The panel addresses estate planning involving non-resident beneficiaries, including planning for the 21-year deemed disposition and the impact of new subsection 212.1(6) on pipeline planning.