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.
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.
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…
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.
September 11, 2024
The rundown on in-kind charitable gifts of life insurance and some recent clarifications
For considerations and rules relating to in-kind gifts of life insurance and an update on recent, specialized clarifications from the 2024 CALU CRA Roundtable and the August 12, 2024 draft legislation concerning life insurance gifts.
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.
April 18, 2024
2024 Federal budget – Reflections on the increase to the capital gains inclusion rate through an insurance lens
By now you’ve read the 2024 Federal Budget summaries and digested some of the impacts. Here is what we think about the capital gains inclusion rate changes, looking through a distinctly insurance-focused lens.
