
CATEGORIES
Tags
164(6)
accrual taxation
AMT
Business succession
Capital dividend account
capital gains
CDA
death
death benefits
deemed disposition
Departure
departure tax
disposition
Emigration
Estate
Estate taxes
exempt policy
fair market value
GAAR
general anti-avoidance rule
gifts
graduated rate estate
immigration
inclusion rate
interest deductibility
life insurance
Life insurance policy in Canada
liquidity
pipeline
pipeline planning
policy gain
post-mortem planning
private company shares
proroguation
prorogue
redemption
rollover
sale of business
T1135
tax
taxable policy gain
tax liability
tax on death
transfer
trust