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Estate Planning Council of CANADA

Stacking Lifetime Capital Gain Exemptions Using a Trust - the good, the bad, and the ugly

  • March 25, 2021
  • 12:00 PM
  • Zoom


  • Have not attended an EPC meeting before

The lifetime capital gains exemption (LCGE) in connection with the disposition of qualified small business corporation shares remains an attractive and desirable exemption.  

In this presentation we will cover: 

  1. Brief review of what the LCGE requirements are
  2. How they can be stacked using a trust
  3. How it can go sideways: beware shams, but still good news under TOSI rules
  4. If we have a federal budget at the time of the presentation, any notable changes flowing from it

Presenter:  Rose Shawlee | Wills & Estates | Lawyer

Harper Grey LLP - Vancouver

Rose is Associate Counsel with Harper Grey and a member with of both our Wills & Estates and Business Law Groups. She brings more than a decade of experience to her practice which is primarily focused on assisting families and businesses with their planning, succession, estate, and business needs.  She strives to make life’s inevitabilities, death and taxes, less daunting a topic for clients while being alert to the complications these raise from a legal, family, tax, probate fee, and cost perspective.

There are many tools offered by the legal system to achieve estate planning and business succession intentions, but rarely are all of them necessary.  Rose’s objectives are two-fold: ensuring that clients are aware of the various tools while at the same time making sure that problems aren’t over-solved by implementing mechanisms that aren’t proportionately practical or offer limited cost-benefit.

Rose is an active member of the community and a sought after speaker, frequently presenting at community learning seminars in respect of personal planning, elder law, estates, and business succession and tax planning. She has been an active member of Advocis Vancouver’s Annual Estate Conference Committee, as well as volunteer editor for industry publications, such as the Continuing Legal Education BC Probate & Estate Administration Practice Manual, and Estate Planning & Wealth Preservation Manual.

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