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Taxation Considerations for Estates and Trusts (TET)



Students will acquire detailed, technical knowledge on the taxation of estates and trusts and how to identify potential tax saving opportunities while meeting all tax-filing requirements.

Upon completion of the course students will be able to:

  • Identify the relevant tax implications for the preparations of a final T1 return and the first T3 return.
  • Explain the issues in the preparation of the T3 returns for the first and subsequent years of an ongoing trust.
  • Discuss foreign tax issues related to the death of a taxpayer and the taxation of estates and trusts.
  • Identify specific situations where attribution applies

TET is one of the requirements for CSI's MTI® Estate and Trust Professional designation. It can also be taken as a stand-alone course.

Approximate Hours of Study**
Hours of Study 20 - 30 hours

** In order to provide some guidance to course participants as to the length of time it will take to be sufficiently prepared to write the final examination, CSI has prepared this estimate of the number of hours an average participant could possibly expect to spend studying for a course. Please note that these are only recommended hours of study developed based on research and our course content, however, this does not mean that some students with exceptional backgrounds would not take less time than recommended or that students with no background at all in finance or economics would not take longer than the maximum.

(weightings are approximate)
Taxation on Death of a Taxpayer 48%
Taxation of Trusts 34%
Foreign Tax Considerations 8%
Attribution 10%
TEST FORMAT (Subject To Change)
Tests 1
Test Format Online
Test Length 1.5 Hours
Question Format Multiple Choice
Questions Per Exam 50
Attempts Allowed Per Exam 2*
Passing Grade 70%
Assignments None
Enrolment Period 6 months

*Students will have two attempts ONLY to complete the test for this course. There is no additional charge for the second attempt. If you fail both attempts you will have to re-enrol in the course.

Important: During a student's enrolment period, CSI may update this course. In that case, details about the update and how it may affect students will be posted online via My CSI. Students are held responsible for and are examinable on the content in the course textbook(s) provided at the time of enrollment unless stated otherwise in My CSI. Students are encouraged to check My CSI regularly throughout their enrolment period.

Continuing Education (CE) Credits

Click the links below or the buttons at the top of the page on the right side to access CE accreditation information. To search for specific course information, press Ctrl + F and then enter the course name to search the document for the information you are interested in.

National/Provincial (Excluding Quebec)
Download CE Chart (PDF, 163 kb)

Quebec (IQPF/CSF)
Download IQPF/CSF Chart (PDF, 182 kb)

Please note: While CSI makes every effort to ensure that the information is up-to-date, we are unfortunately unable to fully guarantee its accuracy. The information listed in the charts above may be subject to change.

For details on the organizations and other information on CE Credits listed in the above charts, please click here.