
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.

March 12, 2025
Moving to Canada with foreign life insurance
What are the tax consequences of moving to Canada with foreign life insurance?

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…

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.

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.

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.