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.
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.
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.
December 11, 2024
Joint last-to-die life insurance – Food for thought
When is joint last-to-die life insurance the right fit? And when is it not? Here are some considerations.
August 28, 2024
Technical amendment expands the time frame for post-mortem capital loss carry-back planning
We welcome the August 12, 2024 technical amendment to subsection 164(6) which extends the time frame for post-mortem capital-loss carry back planning.
July 3, 2024
Post-mortem planning – Some updates
For an update on recent post-mortem planning items and a reminder that life insurance can fund tax liabilities arising in respect of owning private company shares on death.
