You must submit three Essays between 2,500 to 3,000 words in length from three of the four subject headings on the approved list of essay topics. All three essays must be submitted within four years of your becoming a student member. To pass, an essay must demonstrate a level of knowledge acceptable to the Society.

It is recommended that you submit one essay at a time and await the marking result (including comments, if any) before submitting another one.

In each essay, you are expected to consider and include relevant legislation, case law, Canada Revenue Agency administrative practice, current accounting principles and administration procedures appropriate to the subject chosen.

The essays are required to be presented under the law of the province in which you reside, and will be judged on the law at the date the essay was written.

You should demonstrate depth and originality in addressing issues that are at the forefront of trust and estate practice.

You must demonstrate both a theoretical and practical understanding of the subject area. You can do this by:

• Providing an overview of the topic area,
• Identifying related uncertainties or areas that are problematic,
• Coming to a conclusion regarding how to resolve the key issues within the context of the present law or administrative practice.

The overall method of presentation is left to you but the style and content should be polished. The essays should be of a quality that would merit publication in a professional journal.

Essays are submitted on the understanding that STEP retains the right, and will do so on a random basis, to call for an oral presentation to be made on the subject presented, as and when it shall so decide.

The decision of STEP as to whether an essay demonstrates a level of knowledge acceptable to the Society shall be final.

Fees

Essay Topics