All ArticlesBusiness SuccessionCapital GainsEOTsPost-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 Love0
All ArticlesCapital Dividend AccountCapital GainsCorporate OwnershipLife Insurance TaxNon-Tax & Practical IssuesPersonal OwnershipPost-Mortem Planning 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. Florence Marino Love0
All ArticlesCapital Dividend AccountCapital Loss Carry Back PlanningPost-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 Love0