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ARTICLE · 08 FEBRUARY 2016

Bill C-43 Impacts To Charitable Donation Rules

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The rules introduced in Bill C-43 significantly changed the way in which donations on death are treated for tax purposes.

CanadaFamily and Matrimonial
Pamela Cross
Pamela Cross
Colin Poon
Colin Poon
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Bill C-43 received Royal Assent in December of 2014, ushering in a new era of estate planning with changes to the Income Tax Act (the "Tax Act"). Included in the bill were changes which have had a significant effect on post mortem planning relating to charitable donations made on death. Generally these rules increase flexibility in respect of plans which utilize charitable donations. However, the new rules had potentially adverse effects on plans utilizing charitable donations and trusts to which an individual can transfer property on a tax-deferred basis such as spousal trusts, alter ego trusts, joint spousal or common law partner trusts (referred to herein as "life interest trusts"). These concerns led to joint submissions being made to the Department of Finance ("Finance") by the Society of Trust and Estate Practitioners (STEP) Canada, the CBA/CPA Canada Joint Committee on Taxation and the Conference for Advanced Life Underwriting (CALU) outlining substantial issues

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