Florence Marino

All Articles Capital Gains

May 28, 2025

Wealth and tax – Some developments from around the world

We are basking in “tax expenditures”. When will the other shoe drop? Some recent developments relating to wealth and tax from around the world.

Florence Marino

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All Articles Capital Dividend Account Non-Tax & Practical Issues

May 14, 2025

Rectification not available for excessive capital dividend

The use of the remedy of rectification is very limited in the tax context. In this case, involving excessive capital dividends, rectification was not allowed.

Florence Marino

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All Articles Corporate Ownership Non-Tax & Practical Issues

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.

Florence Marino

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

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!

Florence Marino

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All Articles Capital Dividend Account Life Insurance Tax

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.

Florence Marino

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All Articles Life Insurance Tax Personal Ownership

March 12, 2025

Moving to Canada with foreign life insurance

What are the tax consequences of moving to Canada with foreign life insurance?

Florence Marino

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All Articles Corporate Ownership Life Insurance Tax

February 26, 2025

Divisive reorganizations and life insurance – Breaking up is hard to do

When it comes to divisive reorganizations, life insurance can be a challenging asset to deal with from a tax point of view. When putting corporate owned life insurance in place, it is important to consider…

Florence Marino

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

February 12, 2025

Capital gains inclusion rate change – Back to where we started

Deferred implementation of proposed changes to the capital gains inclusion rate to January 1, 2026 brings us back to where we always were. Funding estate tax liabilities should remain in focus.

Florence Marino

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All Articles Charitable Gifts

January 29, 2025

Charitable gift extension – Questions answered

Questions have been answered regarding the extent of the promised tax measure that would recognize gifts to charity made until February 28, 2025, for the 2024 tax year. Draft legislation was released.

Florence Marino

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All Articles Capital Dividend Account Capital Gains Capital Loss Carry Back Planning Charitable Gifts Pipeline Post-Mortem Planning

January 8, 2025

Capital gains inclusion rate change – To be or not to be?

Here is our take on the recent political and administrative events that have unfolded to start 2025 focusing on the capital gains inclusion rate change that is not yet law.

Florence Marino

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Wealth and tax – Some developments from around the world

Rectification not available for excessive capital dividend

Exiting Canada and life insurance – Part II – Common life insurance issues when leaving with private company shares

Exiting Canada and life insurance – Part I – Leaving with personally held life insurance

Life insurance taxation 101 – A unique tax regime

Moving to Canada with foreign life insurance

Divisive reorganizations and life insurance – Breaking up is hard to do

Capital gains inclusion rate change – Back to where we started

Charitable gift extension – Questions answered

Capital gains inclusion rate change – To be or not to be?

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