About Katherine
Katherine Ratcliffe is a trusted advisor to high-net-worth individuals, families, and business owners on their estate, trust, and tax matters. She develops sophisticated, client-centric planning strategies that reflect legal precision, practical insight, and a deep understanding of clients’ particular objectives.Katherine’s practice focuses on complex estate planning, trust and corporate structuring, business succession, and post-mortem tax planning. She regularly prepares bespoke estate planning documents for clients residing or holding property in Alberta and British Columbia; creates, reorganizes, and maintains family trust and corporate structures; and advises on business succession and wealth transition strategies, with a focus on preserving family harmony and fostering each client’s own personal values.Katherine’s tax planning expertise is a cornerstone of her work. She brings clarity and confidence to complicated planning scenarios, implementing strategies that are not only legally sound but also tax-efficient and forward-looking. She works closely with accountants, financial advisors, and other professionals to deliver seamless, holistic solutions.Representative examples of Katherine’s work include:Testamentary Trust and Related Guidance for Trustees: Prepared complex Wills (including secondary Wills for corporate assets), providing for the creation of a long-term testamentary trust for shared family wealth and real property; aided clients in the creation of detailed guidelines for the trustees with respect to the maintenance, use, and potential future sale of real property.Incapacity Planning: Prepared detailed Enduring Powers of Attorney (also referred to as Continuing Powers of Attorney or Powers of Attorney for Property) and Personal Directives (also referred to as Representation Agreements or Powers of Attorney for Personal Care) concurrently with the preparation of new Wills, to ensure the clients’ needs are met and their wishes made known in the event of their future mental incapacity or infirmity.Estate Freeze & Succession Planning: Assisted with the formation of a new family trust, implementation of an estate freeze, creation of new Wills, and development of a Unanimous Shareholders’ Agreement for a multi-generational family business.Alter Ego Trust: Advised on the formation of an alter ego trust to protect a client’s testamentary wishes from potential challenges, including preparing a detailed planning memorandum summarizing relevant legal considerations ranging from estate law, probate fees, and federal income tax and GST to property transfer tax and various other federal and provincial taxes and reporting obligations.Post-Mortem Tax Planning: Implemented a reorganization of private corporation shares held in an estate to recover taxes paid on death and reduce future taxes payable by the beneficiaries using a combination of loss carryback, pipeline, and ACB-bump strategies.Family Governance: Facilitated annual meetings with clients, their adult children, the trustees of their family trusts, and their accountant to review the family’s structuring, discuss trust administration matters, review changes of law and family circumstances necessitating updates to estate planning and trust documents, consider tax planning opportunities, and assist with the preparation of a detailed mission statement for the governance of family trusts and the underlying corporate structure upon the clients’ deaths.Katherine is deeply engaged in the professional community. She has volunteered with the Society of Trust and Estate Practitioners (STEP) Canada since 2018, currently serving as Deputy Chair of the Calgary Branch, and was named STEP Calgary’s Volunteer of the Year in 2022. She regularly presents on trust and estate planning topics, contributes to STEP Canada’s national newsletter, and connects with aspiring practitioners through STEP Calgary’s exam prep seminars and other student events. At Linmac, she is a dedicated mentor known for fostering a collaborative environment and guiding the next generation of legal professionals to uphold the firm’s high standards for legal excellence and client service.Katherine’s excellence in the trusts and estates field has been recognized by her peers through her inclusion in The Best Lawyers in Canada™ for Trusts and Estates in 2024 and 2025.Memberships and AffiliationsMember, Law Society of AlbertaMember, Law Society of British ColumbiaMember, Society of Trust and Estate Practitioners (STEP)Member, Canadian Bar Association, Alberta Branch (South), Wills and Trusts Section & Elder Law Section
Katherine Ratcliffe is a trusted advisor to high-net-worth individuals, families, and business owners on their estate, trust, and tax matters. She develops sophisticated, client-centric planning strategies that reflect legal precision, practical insight, and a deep understanding of clients’ particular objectives.Katherine’s practice focuses on complex estate planning, trust and corporate structuring, business succession, and post-mortem tax planning. She regularly prepares bespoke estate planning documents for clients residing or holding property in Alberta and British Columbia; creates, reorganizes, and maintains family trust and corporate structures; and advises on business succession and wealth transition strategies, with a focus on preserving family harmony and fostering each client’s own personal values.Katherine’s tax planning expertise is a cornerstone of her work. She brings clarity and confidence to complicated planning scenarios, implementing strategies that are not only legally sound but also tax-efficient and forward-looking. She works closely with accountants, financial advisors, and other professionals to deliver seamless, holistic solutions.Representative examples of Katherine’s work include:Testamentary Trust and Related Guidance for Trustees: Prepared complex Wills (including secondary Wills for corporate assets), providing for the creation of a long-term testamentary trust for shared family wealth and real property; aided clients in the creation of detailed guidelines for the trustees with respect to the maintenance, use, and potential future sale of real property.Incapacity Planning: Prepared detailed Enduring Powers of Attorney (also referred to as Continuing Powers of Attorney or Powers of Attorney for Property) and Personal Directives (also referred to as Representation Agreements or Powers of Attorney for Personal Care) concurrently with the preparation of new Wills, to ensure the clients’ needs are met and their wishes made known in the event of their future mental incapacity or infirmity.Estate Freeze & Succession Planning: Assisted with the formation of a new family trust, implementation of an estate freeze, creation of new Wills, and development of a Unanimous Shareholders’ Agreement for a multi-generational family business.Alter Ego Trust: Advised on the formation of an alter ego trust to protect a client’s testamentary wishes from potential challenges, including preparing a detailed planning memorandum summarizing relevant legal considerations ranging from estate law, probate fees, and federal income tax and GST to property transfer tax and various other federal and provincial taxes and reporting obligations.Post-Mortem Tax Planning: Implemented a reorganization of private corporation shares held in an estate to recover taxes paid on death and reduce future taxes payable by the beneficiaries using a combination of loss carryback, pipeline, and ACB-bump strategies.Family Governance: Facilitated annual meetings with clients, their adult children, the trustees of their family trusts, and their accountant to review the family’s structuring, discuss trust administration matters, review changes of law and family circumstances necessitating updates to estate planning and trust documents, consider tax planning opportunities, and assist with the preparation of a detailed mission statement for the governance of family trusts and the underlying corporate structure upon the clients’ deaths.Katherine is deeply engaged in the professional community. She has volunteered with the Society of Trust and Estate Practitioners (STEP) Canada since 2018, currently serving as Deputy Chair of the Calgary Branch, and was named STEP Calgary’s Volunteer of the Year in 2022. She regularly presents on trust and estate planning topics, contributes to STEP Canada’s national newsletter, and connects with aspiring practitioners through STEP Calgary’s exam prep seminars and other student events. At Linmac, she is a dedicated mentor known for fostering a collaborative environment and guiding the next generation of legal professionals to uphold the firm’s high standards for legal excellence and client service.Katherine’s excellence in the trusts and estates field has been recognized by her peers through her inclusion in The Best Lawyers in Canada™ for Trusts and Estates in 2024 and 2025.Memberships and AffiliationsMember, Law Society of AlbertaMember, Law Society of British ColumbiaMember, Society of Trust and Estate Practitioners (STEP)Member, Canadian Bar Association, Alberta Branch (South), Wills and Trusts Section & Elder Law Section
Katherine Ratcliffe is a trusted advisor to high-net-worth individuals, families, and business owners on their estate, trust, and tax matters. She develops sophisticated, client-centric planning strategies that reflect legal precision, practical insight, and a deep understanding of clients’ particular objectives.
Katherine’s practice focuses on complex estate planning, trust and corporate structuring, business succession, and post-mortem tax planning. She regularly prepares bespoke estate planning documents for clients residing or holding property in Alberta and British Columbia; creates, reorganizes, and maintains family trust and corporate structures; and advises on business succession and wealth transition strategies, with a focus on preserving family harmony and fostering each client’s own personal values.
Katherine’s tax planning expertise is a cornerstone of her work. She brings clarity and confidence to complicated planning scenarios, implementing strategies that are not only legally sound but also tax-efficient and forward-looking. She works closely with accountants, financial advisors, and other professionals to deliver seamless, holistic solutions.
Representative examples of Katherine’s work include:
Katherine is deeply engaged in the professional community. She has volunteered with the Society of Trust and Estate Practitioners (STEP) Canada since 2018, currently serving as Deputy Chair of the Calgary Branch, and was named STEP Calgary’s Volunteer of the Year in 2022. She regularly presents on trust and estate planning topics, contributes to STEP Canada’s national newsletter, and connects with aspiring practitioners through STEP Calgary’s exam prep seminars and other student events. At Linmac, she is a dedicated mentor known for fostering a collaborative environment and guiding the next generation of legal professionals to uphold the firm’s high standards for legal excellence and client service.
Katherine’s excellence in the trusts and estates field has been recognized by her peers through her inclusion in The Best Lawyers in Canada™ for Trusts and Estates in 2024 and 2025.
Katherine Ratcliffe is a trusted advisor to high-net-worth individuals, families, and business owners on their estate, trust, and tax matters. She develops sophisticated, client-centric planning strategies that reflect legal precision, practical insight, and a deep understanding of clients’ particular objectives.Katherine’s practice focuses on complex estate planning, trust and corporate structuring, business succession, and post-mortem tax planning. She regularly prepares bespoke estate planning documents for clients residing or holding property in Alberta and British Columbia; creates, reorganizes, and maintains family trust and corporate structures; and advises on business succession and wealth transition strategies, with a focus on preserving family harmony and fostering each client’s own personal values.Katherine’s tax planning expertise is a cornerstone of her work. She brings clarity and confidence to complicated planning scenarios, implementing strategies that are not only legally sound but also tax-efficient and forward-looking. She works closely with accountants, financial advisors, and other professionals to deliver seamless, holistic solutions.Representative examples of Katherine’s work include:Testamentary Trust and Related Guidance for Trustees: Prepared complex Wills (including secondary Wills for corporate assets), providing for the creation of a long-term testamentary trust for shared family wealth and real property; aided clients in the creation of detailed guidelines for the trustees with respect to the maintenance, use, and potential future sale of real property.Incapacity Planning: Prepared detailed Enduring Powers of Attorney (also referred to as Continuing Powers of Attorney or Powers of Attorney for Property) and Personal Directives (also referred to as Representation Agreements or Powers of Attorney for Personal Care) concurrently with the preparation of new Wills, to ensure the clients’ needs are met and their wishes made known in the event of their future mental incapacity or infirmity.Estate Freeze & Succession Planning: Assisted with the formation of a new family trust, implementation of an estate freeze, creation of new Wills, and development of a Unanimous Shareholders’ Agreement for a multi-generational family business.Alter Ego Trust: Advised on the formation of an alter ego trust to protect a client’s testamentary wishes from potential challenges, including preparing a detailed planning memorandum summarizing relevant legal considerations ranging from estate law, probate fees, and federal income tax and GST to property transfer tax and various other federal and provincial taxes and reporting obligations.Post-Mortem Tax Planning: Implemented a reorganization of private corporation shares held in an estate to recover taxes paid on death and reduce future taxes payable by the beneficiaries using a combination of loss carryback, pipeline, and ACB-bump strategies.Family Governance: Facilitated annual meetings with clients, their adult children, the trustees of their family trusts, and their accountant to review the family’s structuring, discuss trust administration matters, review changes of law and family circumstances necessitating updates to estate planning and trust documents, consider tax planning opportunities, and assist with the preparation of a detailed mission statement for the governance of family trusts and the underlying corporate structure upon the clients’ deaths.Katherine is deeply engaged in the professional community. She has volunteered with the Society of Trust and Estate Practitioners (STEP) Canada since 2018, currently serving as Deputy Chair of the Calgary Branch, and was named STEP Calgary’s Volunteer of the Year in 2022. She regularly presents on trust and estate planning topics, contributes to STEP Canada’s national newsletter, and connects with aspiring practitioners through STEP Calgary’s exam prep seminars and other student events. At Linmac, she is a dedicated mentor known for fostering a collaborative environment and guiding the next generation of legal professionals to uphold the firm’s high standards for legal excellence and client service.Katherine’s excellence in the trusts and estates field has been recognized by her peers through her inclusion in The Best Lawyers in Canada™ for Trusts and Estates in 2024 and 2025.Memberships and AffiliationsMember, Law Society of AlbertaMember, Law Society of British ColumbiaMember, Society of Trust and Estate Practitioners (STEP)Member, Canadian Bar Association, Alberta Branch (South), Wills and Trusts Section & Elder Law Section
Katherine Ratcliffe is a trusted advisor to high-net-worth individuals, families, and business owners on their estate, trust, and tax matters. She develops sophisticated, client-centric planning strategies that reflect legal precision, practical insight, and a deep understanding of clients’ particular objectives.
Katherine’s practice focuses on complex estate planning, trust and corporate structuring, business succession, and post-mortem tax planning. She regularly prepares bespoke estate planning documents for clients residing or holding property in Alberta and British Columbia; creates, reorganizes, and maintains family trust and corporate structures; and advises on business succession and wealth transition strategies, with a focus on preserving family harmony and fostering each client’s own personal values.
Katherine’s tax planning expertise is a cornerstone of her work. She brings clarity and confidence to complicated planning scenarios, implementing strategies that are not only legally sound but also tax-efficient and forward-looking. She works closely with accountants, financial advisors, and other professionals to deliver seamless, holistic solutions.
Representative examples of Katherine’s work include:
Katherine is deeply engaged in the professional community. She has volunteered with the Society of Trust and Estate Practitioners (STEP) Canada since 2018, currently serving as Deputy Chair of the Calgary Branch, and was named STEP Calgary’s Volunteer of the Year in 2022. She regularly presents on trust and estate planning topics, contributes to STEP Canada’s national newsletter, and connects with aspiring practitioners through STEP Calgary’s exam prep seminars and other student events. At Linmac, she is a dedicated mentor known for fostering a collaborative environment and guiding the next generation of legal professionals to uphold the firm’s high standards for legal excellence and client service.
Katherine’s excellence in the trusts and estates field has been recognized by her peers through her inclusion in The Best Lawyers in Canada™ for Trusts and Estates in 2024 and 2025.
