Florence Marino

All Articles Anti-Avoidance

January 7, 2026

Too good to be true – Yep

The CRA published a Tax tips 2025 Warning about aggressive tax schemes involving insurance products.

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All Articles Capital Dividend Account Corporate Ownership

December 17, 2025

2025 CLHIA Roundtable – CDA Anti-avoidance rule considered

A recent CRA roundtable response involved the interaction of the CDA anti-avoidance rule and the rules upon amalgamation where a CDA balance arose from life insurance.

Florence Marino

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All Articles Capital Loss Carry Back Planning Post-Mortem Planning Trusts

November 26, 2025

Bill C-15 – Items of interest

Bill C-15 contained a couple of measures relating to life insurance of note.

Florence Marino

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All Articles Capital Loss Carry Back Planning Post-Mortem Planning Trusts

November 5, 2025

2025 Federal Budget – Not a lot of new news

Budget 2025 was all quiet on the insurance front.

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All Articles

October 29, 2025

2025 Pre-budget musings – Is tax reform on the horizon?

The Federal budget is coming down next week. Is tax reform on the horizon?

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All Articles Trusts

September 17, 2025

Exemptions from the Trust Reporting rules – What is the value of Life insurance?

Touching on one issue specific to life insurance and certain exemptions under the trust reporting rules...

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All Articles Business Succession Capital Gains EOTs Post-Mortem Planning

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.

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All Articles Personal Ownership Trusts

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.

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All Articles Capital Dividend Account Capital Loss Carry Back Planning Corporate Ownership Post-Mortem Planning

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.

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All Articles Capital Dividend Account Capital Gains Corporate Ownership

June 25, 2025

Intercorporate Dividends, Safe Income and Life Insurance – News and views

Tax-deductible intercorporate dividends are not as simple as they once were. Safe income calculations are important.

Florence Marino

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Too good to be true – Yep

2025 CLHIA Roundtable – CDA Anti-avoidance rule considered

Bill C-15 – Items of interest

2025 Federal Budget – Not a lot of new news

2025 Pre-budget musings – Is tax reform on the horizon?

Exemptions from the Trust Reporting rules – What is the value of Life insurance?

Summer reading of the legislative kind

Of interest from the OBBBA

Stop-Loss Grandfathering – A hidden gem

Intercorporate Dividends, Safe Income and Life Insurance – News and views

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