What happens when an estate includes non-resident beneficiaries or is managed by a non-resident executor? 

In this follow-up to their previous episode on non-resident property owners, Frankie and Sarah welcome Baker Tilly Ottawa partner Julianne McLaren for a deep dive into the lesser-known tax implications of estate distributions involving non-residents.

From T2062 forms and treaty exemptions to CRA penalties and misunderstood clearance rules, this episode breaks down complex requirements in plain language. If you’re a lawyer, accountant, or executor overseeing an estate with Canadian real estate and beneficiaries abroad, this is a conversation you can’t afford to miss.

What to expect:

• When estate distributions trigger CRA filing obligations
• The difference between T2062 and T2062C forms
• Why some distributions are considered “dispositions” for tax purposes
• How tax treaties with countries like the U.S. may affect your filing requirements
• And more!

Previous Episode of Interest: 

• What Non-Residents Need to Know Before Selling Canadian Property (Ep. 31)

Connect with Frankie Loreto and Sarah Netley: 

• Courtice.BakerTilly.ca
• LinkedIn: Baker Tilly Canada
• LinkedIn: Frankie Loreto
• LinkedIn: Sarah Netley
• Call: (905) 579-5659

Connect with Julianne McLaren:

• LinkedIn: Julianne McLaren, CPA, CA, CPA (Illinois), TEP
• jumclaren@bakertilly.ca 

About Our Guest: 

Julianne graduated from the University of Ottawa with a Bachelor of Commerce with Specialization in Accounting (Honours) in 2006, received her Canadian CA designation in 2008, and her US CPA designation in 2010.  Julianne completed the CICA In-Depth Tax Course I in 2009, Tax Course II in 2010, and Tax Course III (Reorganization) in 2013.

As a tax partner with over 15 years of experience, Julianne provides income tax and financial planning advice to individuals, proprietorship,s and owner-managed corporations and specializes in both trust and estate taxation and cross-border taxation. She provides a proactive approach to serving her clients and can provide a wide range of taxation services.

Julianne is also a key member of our firm’s recruiting team, attending and coordinating events, conducting interviews with candidates, and participating in hiring decisions.