Florence Marino

All Articles Corporate Ownership

October 28, 2026

Split-dollar life insurance – The tip of the iceberg

Avoiding involvement in convoluted structures, is a good way to avoid crashing into an iceberg!

Florence Marino

Love0

All Articles Life Insurance Tax

October 7, 2026

What is a reasonable amount of loan interest – The 10/8 saga continues

The CRA has continued to challenge 10/8 policies that existed prior to 2013.

Florence Marino

Love0

All Articles Post-Mortem Planning Trusts

September 16, 2026

STEP submission on life interest trusts – Seeking comparable treatment

STEP submission seeks equivalent treatment for life interest trusts to that of graduated rate estates.

Florence Marino

Love0

All Articles Charitable Gifts Corporate Ownership Personal Ownership

August 26, 2026

The anatomy of a gift of life insurance proceeds by direct designation

Understand the requirements of making a donation of life insurance proceeds by direct designation to a charity.

Florence Marino

Love0

All Articles Non-Tax & Practical Issues

August 5, 2026

The formation of a life insurance contract – Recent case law

Changes in insurability can impact whether a contract of life insurance exists.

Florence Marino

Love0

All Articles Capital Dividend Account Corporate Ownership Life Insurance Tax Post-Mortem Planning

July 15, 2026

1% decrease in Ontario corporate tax rate – What it means

Ontario decreased the small business tax rate and decreased the dividend tax credit for non-eligible dividends. For what this means...

Florence Marino

Love0

All Articles Anti-Avoidance

June 24, 2026

CRA guidance for mandatory disclosure rules – Not so honourable mention

The CRA is signalling its displeasure with aggressive planning schemes involving insurance.

Florence Marino

Love0

All Articles Business Succession Capital Loss Carry Back Planning EOTs Estate Freezes Pipeline Post-Mortem Planning Trusts

June 3, 2026

Legislative matters – Matter to STEP

Many of the measures we’ve been keeping our eyes on have progressed with the help of STEP.

Florence Marino

Love0

All Articles Life Insurance Tax Non-Tax & Practical Issues Personal Ownership

April 22, 2026

Life insurance to secure support obligations – Common problems

There is no silver bullet when it comes to structuring life insurance to secure support obligations.

Florence Marino

Love0

All Articles Corporate Ownership

April 1, 2026

Personal borrowing and corporate owned life insurance – The gory details

Personally borrowing against a corporate-owned life insurance policy is not easy.

Florence Marino

Love0

Split-dollar life insurance – The tip of the iceberg

What is a reasonable amount of loan interest – The 10/8 saga continues

STEP submission on life interest trusts – Seeking comparable treatment

The anatomy of a gift of life insurance proceeds by direct designation

The formation of a life insurance contract – Recent case law

1% decrease in Ontario corporate tax rate – What it means

CRA guidance for mandatory disclosure rules – Not so honourable mention

Legislative matters – Matter to STEP

Life insurance to secure support obligations – Common problems

Personal borrowing and corporate owned life insurance – The gory details

CATEGORIES

Contact Us

Toronto

Waterloo Region

Florence Marino

CATEGORIES

Tags

Contact Us

Toronto

Waterloo Region