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…
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.
July 31, 2024
Legislative loose ends
For an update on enacted tax legislation and some of the loose ends we’ve been following.
July 17, 2024
Roll-over of life insurance to a child – it’s a thing!
For a primer on the ins and outs of the rollover for transfers of a life insurance policy to a child.
May 1, 2024
Alternative minimum tax – Where are we now?
Life insurance is a unique asset that has many favourable tax characteristics. In general, these characteristics are not in and of themselves a problem for AMT.
April 10, 2024
Roll-out of life insurance policy from a trust – Undisturbed
Prior CRA commentary regarding the roll out to a capital beneficiary of life insurance at cost is undisturbed by recent commentary relating to the transfer of a life insurance policy as a dividend in-kind via…
March 13, 2024
Post-mortem pipelines under the new GAAR are OK
The CRA has confirmed that it does not see post-mortem pipeline planning as a misuse or abuse under the new GAAR and will continue to issue favourable rulings. Life insurance in conjunction with post-mortem pipeline…
