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Module 10: Managing Woodlot Finances
B) Income Tax and Estate Planning Guide
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Objectives

Income tax and estate planning are important considerations for most woodlot owners. In the following pages we discuss these complicated subjects in a way that can be understood by those who are not in the financial planning field.

Technical terms are explained in a glossary at the back of the booklet. These terms appear in italics throughout the text.

This module was originally written for New Brunswick woodlot owners in 1997 by Bruce Lunergan, a chartered accountant based in Fredericton. It has been updated and modified for Nova Scotia landowners by Susan McIsaac, a chartered accountant based in Amherst, Nova Scotia.

This module is a complement to module 10A, a planning and investment guide that helps owners develop a personal business plan based on the financial benefits of buying, improving, and protecting woodland.

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