capital gains

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 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 Gains Corporate Ownership

June 25, 2025

Intercorporate Dividends, Safe Income and Life Insurance – News and views

Tax-deductible intercorporate dividends are not as simple as they once were. Safe income calculations are important.

Florence Marino

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All Articles Capital Gains

May 28, 2025

Wealth and tax – Some developments from around the world

We are basking in “tax expenditures”. When will the other shoe drop? Some recent developments relating to wealth and tax from around the world.

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 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 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 Business Succession Capital Gains Intergenerational Business Transfers

November 15, 2023

What does life insurance have to do with proposed intergenerational business transfers? – Lots

The business succession tsunami (See: Succession Tsunami: Preparing for a decade of small business transitions in Canada (cfib-fcei.ca) expected in the next decade in Canada should not come as a surprise. Demographic factors, growth in…

Florence Marino

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

Summer reading of the legislative kind

Intercorporate Dividends, Safe Income and Life Insurance – News and views

Wealth and tax – Some developments from around the world

Capital gains inclusion rate change – Back to where we started

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

Legislative loose ends

Capital gains inclusion rate details – Thinking about the long term

What does life insurance have to do with proposed intergenerational business transfers? – Lots

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