
CATEGORIES
Tags
164(6)
AMT
anti-money laundering
Beneficial ownership
Business succession
Canada Business Corporations Act
capital beneficiary
capital gains
capital interest
CBCA
confidentiality
control
corporations
death
EIFEL
Estate
Estate taxes
fair market value
financial crimes
GAAR
general anti-avoidance rule
gifts
graduated rate estate
inclusion rate
individuals with significant control
Interest
interest deductibility
interest deduction
leverage
leveraged life insurance
life insurance
liquidity
pipeline
pipeline planning
post-mortem planning
privacy
prorogue
redemption
rollover
sale of business
tax
taxable policy gain
tax evasion
tax liability
transfer