18. The Government Giveth, and the Government Taketh Away: Changes to the Treatment of Gifts, Trusts and Estates in Canada

Seminar Track: General Interest

Many changes are coming to the treatment of charitable gifts, trusts and estates in Canada. Some will benefit donors, while others may make planning more difficult, or at least more complicated.

This session will provide an overview of some of the new rules that Canadians need to be aware of, particularly as they consider estate plans, trusts and charitable gifting. For example, as of next year, there are positive changes in how estates can use charitable receipts.

On the other hand, the new tax treatment of trusts will restrict their use as an estate planning tool. Also, spouses and common law partners will no longer be able to claim credits related to estate gifts made by their spouse or common law partner.


Mike StrathdeeMike Strathdee

Mike is a Stewardship Consultant with Mennonite Foundation of Canada, a national, faith-based public charitable foundation. Based in Kitchener, Ontario, Mike works with individuals, families and congregations throughout Eastern Canada in the areas of charitable gift and estate planning. Before joining MFC in 1999, Mike had a 15 year journalism career, including 13 years as a business writer at the Kitchener-Waterloo Record newspaper.

He received his Certified Financial Planner designation in 2007 and also holds a Master’s Degree, with distinction, in Canadian American relations from Wilfrid Laurier University, in Waterloo, ON.

Mike is married to Carolyn (Shantz) a piano and voice teacher. Mike, Carolyn and their teenage daughters, Ella and Kate, live in Kitchener and are members of Breslau Mennonite Church.