Post-Mortem Planning – Page 2 – Tompkins Insurance

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

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.

Florence Marino

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

Florence Marino

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

June 25, 2024

Capital gains inclusion rate details – Thinking about the long term

The details of the capital gains inclusion rate increase are out. No big surprises. Think beyond June 25 and asses the long term impacts. Your clients might need more insurance.

Florence Marino

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

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.

Florence Marino

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All Articles Anti-Avoidance Capital Dividend Account Corporate Ownership Life Insurance Tax Pipeline

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…

Florence Marino

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Post-Mortem Planning15

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

Post-mortem planning – Some updates

Capital gains inclusion rate details – Thinking about the long term

2024 Federal budget – Reflections on the increase to the capital gains inclusion rate through an insurance lens

Post-mortem pipelines under the new GAAR are OK

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Toronto

Waterloo Region

Post-Mortem Planning15

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

Technical amendment expands the time frame for post-mortem capital loss carry-back planning

Post-mortem planning – Some updates

Capital gains inclusion rate details – Thinking about the long term

2024 Federal budget – Reflections on the increase to the capital gains inclusion rate through an insurance lens

Post-mortem pipelines under the new GAAR are OK

CATEGORIES

Tags

Contact Us

Toronto

Waterloo Region