General Tax Risks and Concerns for Estates

Presented by the CBA Alberta Wills, Estates & Trusts (North) Section

On Demand. Originally presented on May 19, 2026.

Nothing is certain except death and taxes, and in Canada, death also triggers taxes.  This presentation aims to introduce practitioners to the major taxation issues that may occur when a person dies.

There are many tax issues that may arise when, and after, an individual passes away.  This presentation will canvass the general tax consequences upon a person's death, the tax treatment of a deceased's estate, common pitfalls pre- and post- mortem, the role of the executors in administering a deceased's estate for tax purposes, and general strategies that may help mitigate risk, to help equip practitioners with a high-level awareness of potential issues to consider when planning and handling estates.

Specific topics covered may include the taxable deemed disposition of property on a Canadian's death, valuation disputes, potential rollover options to spouses and children, the concept of a graduated rate estate, double and triple taxation risk for individuals with shares in private corporations, general reporting requirements, and tax liability risks for executors.

PRESENTERS

Jeffrey Z.H. Tran (Associate, Felesky Flynn LLP)
S. Dane ZoBell (Partner, Felesky Flynn LLP)

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