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.

Additional topics covered in this report include:

APFF Convention

  • Life insurance policy transfers
  • Life insurance and life interest trusts

CLHIA Tax Conference

  • Taxation of foreign policies
  • Subsection 148(7) and non-arms’s-length transfers
  • Third party RRSP contributions
  • Individual pension plans and income splitting

(Members only)

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