Post-Mortem Planning – Tompkins Insurance

All Articles Capital Dividend Account Corporate Ownership Life Insurance Tax Post-Mortem Planning

July 15, 2026

1% decrease in Ontario corporate tax rate – What it means

Ontario decreased the small business tax rate and decreased the dividend tax credit for non-eligible dividends. For what this means...

Florence Marino

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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

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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

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All Articles Capital Loss Carry Back Planning Post-Mortem Planning Trusts

November 26, 2025

Bill C-15 – Items of interest

Bill C-15 contained a couple of measures relating to life insurance of note.

Florence Marino

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All Articles Capital Loss Carry Back Planning Post-Mortem Planning Trusts

November 5, 2025

2025 Federal Budget – Not a lot of new news

Budget 2025 was all quiet on the insurance front.

Florence Marino

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All Articles Business Succession Capital Gains EOTs Post-Mortem Planning

August 27, 2025

Summer reading of the legislative kind

The August 15, 2025 package of draft legislation addresses some of the tax legislative back log.

Florence Marino

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All Articles Capital Dividend Account Capital Loss Carry Back Planning Corporate Ownership Post-Mortem Planning

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.

Florence Marino

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All Articles Capital Gains Capital Loss Carry Back Planning Post-Mortem Planning

February 12, 2025

Capital gains inclusion rate change – Back to where we started

Deferred implementation of proposed changes to the capital gains inclusion rate to January 1, 2026 brings us back to where we always were. Funding estate tax liabilities should remain in focus.

Florence Marino

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All Articles Capital Dividend Account Capital Gains Capital Loss Carry Back Planning Charitable Gifts Pipeline Post-Mortem Planning

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.

Florence Marino

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All Articles Capital Dividend Account Capital Gains Corporate Ownership Life Insurance Tax Non-Tax & Practical Issues Personal Ownership Post-Mortem Planning

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.

Florence Marino

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Post-Mortem Planning14

1% decrease in Ontario corporate tax rate – What it means

Legislative matters – Matter to STEP

An update on legislation in progress and draft legislation not yet introduced

Bill C-15 – Items of interest

2025 Federal Budget – Not a lot of new news

Summer reading of the legislative kind

Stop-Loss Grandfathering – A hidden gem

Capital gains inclusion rate change – Back to where we started

Capital gains inclusion rate change – To be or not to be?

Joint last-to-die life insurance – Food for thought

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