post-mortem planning

All Articles Capital Loss Carry Back Planning Post-Mortem Planning Trusts

November 26, 2025

Bill C-15 – Items of interest

Bill C-15 contained a couple of measures relating to life insurance of note.

Florence Marino

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All Articles Capital Loss Carry Back Planning Post-Mortem Planning Trusts

November 5, 2025

2025 Federal Budget – Not a lot of new news

Budget 2025 was all quiet on the insurance front.

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 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 Capital Dividend Account Capital Loss Carry Back Planning Post-Mortem Planning

August 28, 2024

Technical amendment expands the time frame for post-mortem capital loss carry-back planning

We welcome the August 12, 2024 technical amendment to subsection 164(6) which extends the time frame for post-mortem capital-loss carry back planning.

Florence Marino

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All Articles Capital Dividend Account Capital Gains Capital Loss Carry Back Planning Corporate Ownership Pipeline Post-Mortem Planning

July 3, 2024