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Latest Insights

Absurdly problematic – Life interest trusts and corporate-owned life insurance

The CRA has confirmed its prior comments that corporate-owned life insurance could taint a spousal…
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What does life insurance have to do with proposed intergenerational business transfers? – Lots

The business succession tsunami (See: Succession Tsunami: Preparing for a decade of small business transitions…
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A new GAAR – Pretty chilly right now

On August 4, 2023, the Department of Finance released revised draft legislation (“the proposals”) that…
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Looking back and looking forward

Over the past 30 years the acceptance and deployment of life insurance within estate and…


Florence Marino B.A., LL.B., TEP

Florence is a co-editor of the Canadian Taxation of Life Insurance, currently in its 11th edition and Editor-in-Chief of Insurance Planning, both published by Thomson Reuters. She is a member of the Canadian Tax Foundation, Society of Trust & Estate Practitioners and the Conference for Advanced Life Underwriting. Florence is a frequent speaker and author at these and many other organizations.

If you wish to reach Florence, please email