Estate Planning

ITA 85/86 — Freeze current value, pass growth to next generation

Current FMV of Business

Original ACB

Expected Annual Growth %

Years to Estate Settlement

Estate Value

ITA 70(5) — Capital gains tax at death

Total Assets FMV

Total ACB

Principal Residence Exemption

LCGE Available

ITA 110.6 — $1,016,836 per family member (2024)

Number of Family Members with QSBC Shares

Total Capital Gain on Disposition

ITA 70(5) deemed disposition · 70(6) spousal rollover · 70(5.3) RRSP/RRIF

Province

Personal Marginal Rate %

RRSP/RRIF Balance

Has spouse / CLP

Capital Properties

To-Dos & Reminders