Trusts – Tompkins Insurance

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 Trusts

September 17, 2025

Exemptions from the Trust Reporting rules – What is the value of Life insurance?

Touching on one issue specific to life insurance and certain exemptions under the trust reporting rules...

Florence Marino

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All Articles Personal Ownership Trusts

August 6, 2025

Of interest from the OBBBA

The One Big Beautiful Bill Act (OBBA) is law. From an estate planning perspective, the measures relating to the threshold for exemption from US estate tax are of interest to us.

Florence Marino

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All Articles Business Succession EOTs Life Insurance Tax Trusts

July 31, 2024

Legislative loose ends

For an update on enacted tax legislation and some of the loose ends we’ve been following.

Florence Marino

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All Articles Life Insurance Tax Trusts

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…

Florence Marino 0

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All Articles Anti-Avoidance Corporate Ownership Trusts

February 28, 2024

Avoiding the 21-year rule? – Be notified

Certain tax planning to avoid the 21-year rule must be reported to the CRA and in their view, subject to GAAR. Consider using life insurance to solve for problems this planning is meant to address.

Florence Marino

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All Articles Business Succession EOTs Trusts

February 14, 2024

Employee Ownership Trusts – An unchartered option for sale of business in Canada

Proposed tax measures provide a framework for a new business succession planning option. Will Employee Ownership Trusts take hold in Canada as a viable sale of business option?

Florence Marino 0

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Trusts12

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

Exemptions from the Trust Reporting rules – What is the value of Life insurance?

Of interest from the OBBBA

Legislative loose ends

Roll-out of life insurance policy from a trust – Undisturbed

Avoiding the 21-year rule? – Be notified

Employee Ownership Trusts – An unchartered option for sale of business in Canada

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