At Fogler, Rubinoff, we believe that making a difference begins with trust. Experience and sound judgment earn it. Client relationships are built on it. Results keep it.

Suzanne I.R. Hanson

Tax Counsel

PROFILE

Suzanne I. R. Hanson, B.A., LL.B., was called to the Bar of Ontario in 1975 and has been practicing in the area of tax and estate planning for more than 40 years, currently as tax counsel with the firm of Fogler Rubinoff LLP Barristers & Solicitors and formerly as a partner with the firm of Perks & Hanson, Barristers & Solicitors.

She is the co author of The Death of a Taxpayer published by CCH Canadian Limited and past Editor-in-Chief of the Canada Tax Manual, a two-volume (5000 page) tax reference service used by lawyers, accountants and financial advisors, published by Carswell.

She has written numerous articles on taxation and estate planning matters which have appeared in various technical publications including the Canadian Tax Journal, the Canadian Tax Foundation Conference Proceedings and Tax Management International Journal. She has lectured extensively at professional conferences and courses including those sponsored by the Canadian Tax Foundation and by CCH Canadian Limited. She has also appeared on various radio and television programs in connection with taxation and succession planning matters.

Her practice focuses on taxation and estate planning including tax-related corporate and commercial transactions and reorganizations, tax and succession planning for closely held private corporations, and transactions involving estate freezing, will planning and family trusts. Ms Hanson is a past Governor and member of the Executive Committee of the Canadian Tax Foundation and past Chair of the Board of Directors of Women's College Hospital Foundation. 

Publications

DECEMBER 15 2016

Death of Taxpayer, 11th Edition

Co-authored by Suzanne Hanson and Shaun M. Doody Death of a Taxpayer  offers a comprehensive review of the relevant income tax implications that occur at death. Fully updated to reflect the latest budgetary pronouncements, legislative changes, new case law, CRA administrative positions, this exclusive edition provides guidance to help minimize the tax burden on the estate of the deceased taxpayer.

Designed as an all-in-one resource for tax professionals, it contains detailed information on the intricacies of estate planning and income tax compliance, with expert commentary you can trust to address even the most complex tax issues that can arise at death. It is a key tool for lawyers, accountants, financial planners, executors, trustees and other professional advisors.

Topics Include:

  • The tax treatment on death of income from rights and things, periodic payments, refund of premiums from RRSPs, etc.
  • The tax treatment of capital property at death
  • Rollovers to spouses, common law partners and qualifying trusts
  • Special issues regarding partnerships and farm property
  • Taxation of estates and testamentary trusts
  • Obtaining a clearance certificate
  • Distributions to beneficiaries
  • U.S. estate tax and tax issues affecting non-residents

MARCH 19 2015

FR Dollars and Sense

Practice Areas

Publications

  • The Death of a Taxpayer, 10th edition (also published in French), 2012
    Suzanne I.R. Hanson and Sandra Bussey, CCH Canadian Limited
    Toronto, Ontario
  • Canada from Abroad - Legal, Business and Tax Aspects (also published in German), 1985
    Coordinating Editor and Contributor, CCH Canadian Limited
    Toronto, Ontario
  • Canada Tax Manual, 1983 - 2011
    Editor-in-Chief, Carswell
    Toronto, Ontario
  • Canadian Tax Journal and Canadian Tax Foundation Conference Reports (Various Titles)
    Toronto, Ontario

Memberships

  • Canadian Bar Association
    Canadian Tax Foundation

Directorships

  • Canadian Tax Foundation, 1994 - 1997*
    Governor and Member of the Executive Committee
    *Member since 1971
  • Women's College Hospital, 1994 - 1996
    Director and Member of the Executive Committee
  • Women's College Hospital Foundation, 1992 - 1996
    Director and Chair of the Board of Directors

Education

  • Barrister & Solicitor, 1975
    Law Society of Upper Canada
    Called to the Bar with Honours
    LL. B. , 1973
    Queen's University at Kingston
    Faculty of Law
    B.A., 1970 (French, German, Political Science)
    Queen's University at Kingston
    Faculty of Arts and Science
Portrait

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