August 27, 2025
Summer reading of the legislative kind
The August 15, 2025 package of draft legislation addresses some of the tax legislative back log.
August 6, 2025
Of interest from the OBBBA
The One Big Beautiful Bill Act (OBBA) is law. From an estate planning perspective, the measures relating to the threshold for exemption from US estate tax are of interest to us.
July 16, 2025
Stop-Loss Grandfathering – A hidden gem
Stop-loss grandfathering is a hidden gem – no tax to the deceased or the estate on a redemption of grandfathered shares where there is enough CDA. It’s worth asking about.
April 23, 2025
Exiting Canada and life insurance – Part II – Common life insurance issues when leaving with private company shares
Part II of the mini-series: exiting Canada and life insurance - some of the common questions that relate to life insurance when an individual holding shares of a private company decides to leave Canada.
April 9, 2025
Exiting Canada and life insurance – Part I – Leaving with personally held life insurance
Moving out of Canada with a personally owned life insurance policy is a lot more complicated than you might think!
March 26, 2025
Life insurance taxation 101 – A unique tax regime
Life insurance has a unique tax regime. Death benefits are tax-free. Dispositions can result in taxable income.
