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…
December 14, 2023
Tax Legislation tabled – Some highlights
Bill C-59 implementing many measures from the 2023 Federal Budget is in progress. Here are our comments on some of the highlights.
October 26, 2023
Looking back and looking forward
Over the past 30 years the acceptance and deployment of life insurance within estate and business succession planning has blossomed. In large part, we attribute this increased utilization to a greater understanding of the unique…
