
CATEGORIES
Tags
164(6)
Business succession
Capital dividend account
capital gains
capital interest
CDA
Charitable donations
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
inclusion rate
Interest
interest deductibility
interest deduction
joint
life insurance
Life insurance policy in Canada
liquidity
Parliament
pipeline
pipeline planning
policy gain
post-mortem planning
private company shares
prorogue
redemption
rollover
sale of business
tax
taxable policy gain
tax liabilities
tax liability
transfer