Pre-budget consultations in advance of the 2022 federal budget (update)
CALU submission to the Department of Finance with recommendations to best support economic growth, make life more affordable and build an even stronger economy for the future. View the submission
CALU Special Report – Valuing corporate owned life insurance: A new twist
In this CALU Special Report, Valuing corporate owned life insurance – A new twist, Kevin Wark, LLB, CLU, TEP, Tax Advisor, CALU takes a look into the valuation of corporate-owned life insurance in determining Ontario estate administration taxes.
Economic and Fiscal Update 2021
MPs in the House of Commons are in a FES-tive mood today – and the cedar garlands adorning the walls of Parliament Hill aren’t the only reason. The federal government’s long-awaited Fall Economic Statement was delivered by Finance Minister and Deputy Prime Minister Chrystia Freeland today.
INFOexchange 2021 vol. 4 is now available
INFOexchange volume 4 is out as of today! Chair Barry Pascal reflects on the past year and looks forward to a bright year ahead.
2021 Fall Conference – recap
Our virtual 2021 Fall conference was a success! We had a great turnout of attendees who had the opportunity to listen to many insightful presentations by a handful of industry experts. Thank you to all of those who participated and made this possible.
CALU advocacy update – 2021 Speech from the Throne
Last week, the Governor General delivered the throne speech to open the 44th parliament and outline the governments agenda. Although the speech was very high level, there were no surprises and it fell closely in line with previous policy statements by this government.
CALU submission to consultation on the Underused Housing Tax
CALU comments to the Department of Finance on its consultation relating to the underused housing tax announced in Budget 2021. View the submission
CALU submission on Proposed Amendments to Section 84.1 to Permit Intergenerational Transfers
CALU comments to the Department of Finance on recent developments, including the recent enactment of Bill C‐208 and the subsequent Finance Canada media releases, as well as the growing experience with the exception to the Quebec Taxation Act rules that are the equivalent to section 84.1.
Pre-budget consultations in advance of the 2022 federal budget
CALU submission to the House of Commons Standing Committee on Finance with recommendations based on our public policy priorities.
CALU submission on draft legislation governing ELHTs
In this submission CALU will comment specifically on modifications to the “25%/75%” test for key employees so it will be determined at the trust (plan) level; changes that permit up to $2,500 for funding the costs of private health services plans (PHSPs) for key employees and family members; and other matters relating to the provision of health and welfare benefits for employees of small businesses.
