Corporate-owned life insurance has become an important tool in meeting the planning goals and objectives of private company shareholders.

Charitable Gift of a Permanent Life Insurance Policy Arising from a Term Conversion - Valuation of Corporate-owned Life Insurance on Immigration/Emigration

Business Tax Measures, Personal Tax Measures

Corporate-Owned Life Insurance — Probate Tax Issues? Determination of Probate Fees/Taxes, CALU Request for Interpretation, Benefits and Contributions for 2022

The Issues, Drilling Down on Bill C-208, Bill C-208 Amendments to Section 84.1, Implications for Small Business Owners and Their Advisors

Recap of General Rules, Tax-Free Rollovers, Transfer to spouse or common-law partner during life, Transfer to spouse or common-law partner at death, Should my client name a successor owner?, Retirement Exclusion, Second-Generation Exclusion, Income Splitting in Years after the Business Ceases to Exist (Sale or Dissolution)

Tax-Free Rollovers, Rollover to a Child, Death and Marriage Breakdown

Tax Implications, Legal Considerations on Dissolution, Steps to Transfer, Consequences in Not Transferring, Provincial Considerations, Properly Valuing Mothers for Insurance, Progress over the Decades, She-cession

Estate Freeze, Refreeze

Tax implications of accessing a life policy's cash value, Transferring a life insurance policy to a shareholder from a corporation

The Window for Tax Reassessments, Using a Tax-free Savings Account as Collateral,

Multiplying The Capital Gains Exemption, Maturing an RRSP

The Unique Nature of a Policy Loan, Be Cautious When Structuring a Charitable Gift, Administrative Leniency is at CRA's Discretion, GRE Designation, and Non-Residents

Non-Deductible Fines and Penalties, Fees Paid to a Power of Attorney, Managing Inherent Risk is a Personal Choice, Summer Accidents Highlight Need for Estate Plans

Business Overhead Insurance, Beware of Rrsp Over-contributions, Rights or Things, Employee Death Benefit

Testamentary Gift Planning, Tax Filing Season: a Look Back and Ahead, Benefits and Contributions for 2019

Spousal Support, Combatting Tax Evasion Through Increased Transparency, Easing the Financial Strain of the Gift-giving Season, Canada/Quebec Pension Plan and Employment Insurance 2019

Total Remuneration Extends Beyond Salary, Canadian Generosity, Corporate Ownership of a Life Insurance Policy

Transferring a Life Insurance Policy, Working With the Capital Dividend Account, Follow the Money

Expanding the CRA’s Inventory of Data Assets, Measuring the Economic Cost of New Tax Proposals, Personal-use Property: Often Overlooked but Still Subject to Tax