The Tax Issues of Marriage Breakdown |
 | The discussion focuses on three main areas: - Equalization tax issues including income tax attribution issues, the tax treatment on transfer of assets and 74.5(3) tax election issues and principal residence designation issues when owned more than one principal residence
- Spousal support tax issues including lump sum payments, third party payments including mortgage payments, pre-agreement payments and what constitutes periodic payments
- Other tax issues including the impact of separation and divorce on medical and donation tax credits, pension income splitting and spousal RRSP contributions
|
2009 National Conference on Income Taxes, October 7-8, 2009, Toronto, ON Audio synchronized to PowerPoint presentation: 55 slides, length 01:11:42 |
