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ARTICLE · 18 FEBRUARY 2015

Changes To Charitable Donation Rules For Estates

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On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act").

CanadaFamily and Matrimonial
Pamela Cross
Pamela Cross
Colin Poon
Colin Poon
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On December 17, 2014, Bill C-43 received Royal Assent, ushering in a new era of estate planning with proposed changes to the Income Tax Act (the "Tax Act"). Included in the bill are changes which will have a significant effect on post mortem planning relating to charitable donations made on death. The new rules will apply as of January 1, 2016.

Currently, gifts to qualified donees made "by Will" are deemed to be made immediately before death. The tax credit can be used in the year of death, thereby reducing taxes triggered on the deemed disposition on death, or carried back to the immediately preceding year. This regime met with criticism in that unused credits cannot be carried forward and used by the deceased's estate, and the requirement that the gift be made "by Will" created some confusion and uncertainty in drafting donation provisions so as to ensure the credit would be available to the appropriate taxpayer at the desired time.

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