Biographical notes for John Budd

Contributing Editor, Goodman on Estate Planning (EP) 1992–

Speaker, "Treatment of the Investments of Immigrants to Canada" Global Marketplace Session, Global Wealth Management Conference, September 3, 1998

Selected articles:

"Converting ‘Adjusted Cost Base' Into Tax-Free Withdrawals of Corporate Earnings" (1993) 2 EP 60

"Risky but Rewarding: Tax Avoidance Investments Outside Canada" (1993) 2 EP 81

"Distinguishing Between ‘The Estate' and a Testamentary Spousal Trust" (1994) 3 EP 113

"RRSP Contributions After Death" (1994) 3 EP 118

"The Disabling Effect of ABILS on the $100,000 Capital Gains Exemption" (1994) 3 EP 128

"Deducting Accrued Corporate Capital Gains Tax in Valuing Shares of a Private Corporation" (1995) 4 EP 160

"CCPC ‘Dividend Refunds' and RDTOH Simplified" (1995) 4 EP 186

"Redemption of ‘Estate Freeze' Shares May Trigger RDTOH Refunds" (1995) 4 EP 208

"Consider Who Bears the Tax Cost on Capital Gains at Death" (1996) 5 EP 273

"GAAR and Other Obstacles to Claiming a Capital Loss in an Estate" (1997) 6 EP 364

"Succession Planning for the Family-Owned Business" (1998) 7 EP 516

"Tax Planning for the Succession of Family Owned Business" (1999) 7 EP 532

Born 8 July 1945

Educated University of Toronto B.Comm. 1967; Chartered Accountant (Ontario) 1970

Principal, Connor Clark Private Trust 1997–

Partner, Deloitte & Touche 1979-97

National Co-Leader of "Continuum," Deloitte & Touche's succession planning service line

Fellow, Institute of Chartered Accountants 1991

Member, Toronto Estate Planning Council 1980–

Faculty, Canadian Institute of Chartered Accountants conducting "Personal Tax and Estate Planning" and "Advanced Tax Issues" courses 1983-94

Author, Second Property Strategies – Take Advantage of the $100,000 Lifetime Capital Gains Exemption While You Can (McGraw Hill Ryerson, 1^st and 2^nd editions)

Co-Author, Deloitte & Touche's Canadian Guide to Personal Financial Planning (Prentice-Hall, 7^th, 8^th and 9^th editions)

Author, numerous published articles on tax and estate planning matters

Frequent speaker, tax conferences and seminars

Frequently quoted in the media for his expertise in the areas of personal tax and financial planning, estate planning and business succession planning

Mr. Budd is a Principal with Connor Clark Private Trust, one of Canada's leading wealth management firms. He is directly responsible for providing wealth management services to a number of affluent individuals and families who are clients of the firm. He advises clients on investment strategy and helps them develop the appropriate asset allocation strategy and structuring of their financial affairs. He also assists clients in the areas of tax and estate planning, personal financial planning, and business succession planning. He works closely with his clients' other professional advisors to ensure that a comprehensive integrated plan is developed and implemented.