CALU Practice Note – Domestic Shared Ownership CI Programs with ROP Benefits
This Practice Note will discuss the tax treatment of domestic shared ownership arrangements involving a corporate owned individual CI policy with a ROP rider owned by and with benefits payable to the employee/shareholder of the corporation (with or without leverage).
CALU Report – APFF and CLHIA CRA Roundtable Round-Up
Every year the Canada Revenue Agency participates in several Tax Roundtables where it responds to a variety of questions of interest to the insurance and estate planning community. This edition of CALU Report summarizes select questions and responses from the 2018 APFF Conference and 2019 CLHIA Tax Conference and provides additional CALU commentary.
Rapport de CALU – Résumé de la table ronde de l’ARC avec l’APFF et l’ACCAP
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