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.
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.
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.
