All Articles – Tompkins Insurance

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.

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 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

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

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

Love0

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

Love0

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

Love0

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.

Florence Marino

Love0

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

Love0

All Articles57

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

Too good to be true – Yep

2025 CLHIA Roundtable – CDA Anti-avoidance rule considered

CATEGORIES

Contact Us

Location

All Articles57

CATEGORIES

Tags

Contact Us

Location