US issues in Canadian post mortem planning

November 24, 2021 – 10:40 a.m. to 11:55 a.m.


  • Nadja Ibrahim, LL.B, LL.M, Private Company Services Partner, Tax, PricewaterhouseCoopers LLP
  • Britta McKenna, Partner, International Trusts & Estates Practice Leader, Hodgson Russ LLP
  • Moderator: Patrick Uzan, BA (Econ.), CPA, CA, TEP, CLU, Wealth and Tax Planning Consultant, Canada Life


Following the death of a Canadian-resident shareholder of a Canadian private company, tax-efficient tax planning is carried out to preserve as much wealth as possible for the heirs. Often corporate-owned life insurance is in place to provide liquidity to pay taxes as well as improve tax efficiency. As complicating factors may arise when the testator is also a US citizen. The purpose of this presentation is to discuss planning issues and alternatives in such cases.

(Technical, Case Study, Advanced)

This workshop is organized by the Associates’ Meeting Committee.

CE credits available, subject to course approval (T = tentative)

  • Institute for Advanced Financial Education (Advocis) – 1.25
  • FP Canada – 1.25
  • Alberta Insurance Council – 1.25 (T)
  • Insurance Councils of Saskatchewan – 1.25
  • Insurance Council of Manitoba – 1.25 (T)
  • Chambre de la sécurité financière (Québec) – 1.00 PDU (Insurance of persons)