estate freeze การใช้

• For instance, the use of preferred shares can allow a business to accomplish an estate freeze.
• Practical uses of an estate freeze include transfer of control of a privately held business between generations, deferral of the taxes payable upon the disposition of the shares of that business, income-splitting between family members and protection of assets from creditors.
• An "'estate freeze "'is a legal estate-planning technique used in Canada to lock in the current value ( and tax liability ) of a capital property for one person, while attributing the value of future growth of that capital property to another person.
• This provides taxation, estate planning and business advantages by ensuring current owners ( e . g . parents ) of an asset can continue to control that asset while allowing other persons ( e . g . children ) to benefit from ( and be liable for the taxes payable on ) the increase in value of the asset after the date of the estate freeze.