This document summarizes international planning issues related to wealth transfer and ownership of foreign assets. It discusses scenarios where Canadians own assets in multiple countries and the potential challenges of probate, estate administration, forced heirship, death taxes, and immigration. Setting up offshore trusts and corporations is presented as a way to avoid some of these issues by creating a separate legal entity and taxpayer to hold foreign assets.

1. International Planning Issues on Wealth Transfer Presenter: Stephen L. Harding, BA Hons., Dip(ITM), TEP Director, International Solutions- RBC Wealth Management Host: Susan Yao-Arkilander, CFP,MBA Wealth Advisor, RBC Dominion Securities April 29, 2011

3. Susan Yao-Arkilander’s Wealth Management Team Will & Estate Consultant Financial Planner Susan Yao-Arkilander Client Domestic and International Trust Services Tax Planning Support RBC Private Banking Insurance Specialist

5. Owning Foreign Assets Inheriting Foreign Assets In Canada Immigrating to, or Emigrating from Canada Using Offshore Trusts

13. Emigration: Always An Opportunity emigrate from Country A immigrate to Country B create offshore structure in Country C International Border

14. AN INTERNATIONAL TAX PLANNING OPPORTUNITY People and Assets Crossing International Borders “Tax Planning” International Border $$$ OR