CATEGORIES
Tags
164(6)
Business succession
Capital dividend account
capital gains
capital gains exemption
capital loss carry-back planning
cash surrender value
CDA
communication
death
death benefits
deemed disposition
departure tax
disposition
employee ownership trust
EOT
Estate
Estate taxes
exemptions
exempt policy
fair market value
GAAR
general anti-avoidance rule
gifts
graduated rate estate
inclusion rate
interest deductibility
life insurance
Life insurance policy in Canada
liquidity
pipeline
pipeline planning
policy gain
post-mortem planning
private company shares
prorogue
redemption
sale of business
tax
tax liability
transfer
trust
trust reporting
Trusts
value