A guide for lawyers and accountants advising clients regarding the tax considerations to keep in mind when dealing with such things as marriage contracts, separation agreements and estate planning. Subscribers receive the benefit of expert analysis of subjects ranging from the tax treatment of alimony and maintenance to childcare expenses and pension benefits.

In the interest of complete coverage, relevant statutory provisions are reproduced in full where useful. Interpretation Bulletins and Information Circulars issued by Revenue Canada are provided.