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.
April 23, 2025
Exiting Canada and life insurance – Part II – Common life insurance issues when leaving with private company shares
Part II of the mini-series: exiting Canada and life insurance - some of the common questions that relate to life insurance when an individual holding shares of a private company decides to leave Canada.
April 9, 2025
Exiting Canada and life insurance – Part I – Leaving with personally held life insurance
Moving out of Canada with a personally owned life insurance policy is a lot more complicated than you might think!
March 26, 2025
Life insurance taxation 101 – A unique tax regime
Life insurance has a unique tax regime. Death benefits are tax-free. Dispositions can result in taxable income.
March 12, 2025
Moving to Canada with foreign life insurance
What are the tax consequences of moving to Canada with foreign life insurance?
February 26, 2025
Divisive reorganizations and life insurance – Breaking up is hard to do
When it comes to divisive reorganizations, life insurance can be a challenging asset to deal with from a tax point of view. When putting corporate owned life insurance in place, it is important to consider…
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.
December 11, 2024
Joint last-to-die life insurance – Food for thought
When is joint last-to-die life insurance the right fit? And when is it not? Here are some considerations.
