All Articles – Tompkins Insurance

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

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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

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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

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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

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All Articles Business Succession Non-Tax & Practical Issues

May 13, 2026

Invisible at 43: Helping capable next-generation members find their voice without waiting for a crisis to force the conversation

When serving a family where the founder is still in charge and the next generation is struggling to be heard, here’s how to help them find their voice.

Guest Author

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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

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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

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All Articles Business Succession Capital Gains Capital Loss Carry Back Planning Charitable Gifts EOTs Post-Mortem Planning Trusts

March 11, 2026

An update on legislation in progress and draft legislation not yet introduced

Here is a snapshot of the various legislative measures we’ve had on our radar.

Florence Marino

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All Articles

February 18, 2026

Interest deductibility and GAAR – Singleton planning is still OK

Where a taxpayer restructures borrowings and ownership of assets to meet the direct use test as Singleton did, interest can be deductible and not GAAR-able.

Florence Marino

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All Articles Capital Dividend Account Corporate Ownership

January 28, 2026

Another CDA rectification case dismissed

The CDA calculation is a cumulative formula often over many years. Errors are costly and seeking rectification won’t help.

Florence Marino

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All Articles59

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

Invisible at 43: Helping capable next-generation members find their voice without waiting for a crisis to force the conversation

Life insurance to secure support obligations – Common problems

Personal borrowing and corporate owned life insurance – The gory details

An update on legislation in progress and draft legislation not yet introduced

Interest deductibility and GAAR – Singleton planning is still OK

Another CDA rectification case dismissed

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