CALU Reports
CALU Report – The tax treatment of FHSAs on death
This CALU Report summarizes the tax treatment of funds ...
CALU Report – Business transfer rules changing in 2024
In this CALU report, Jason Lau and Kenneth Keung ...
CALU Report – AMT update: New legislation released
This CALU Report on the Alternative Minimum Tax (AMT) ...
CALU Report – Insurance trusts
A life insurance trust is an effective vehicle for ...
CALU Report – Are wealthy Canadians paying their fair share of tax?
In Budget 2022, the federal government committed to examining ...
CALU Report – Inflation and the impact on CPP and OAS
CALU is pleased to announce the release of the latest ...
CALU Report – Update on post-mortem pipeline planning
The Tax Court of Canada (TCC) decision in Robillard ...
CALU Report – Moving to Canada with a Foreign Insurance Policy: A Case Study (update)
In this February 2019 issue of the CALU Report, ...
CALU Report – Corporate-owned health insurance
In this brand new CALU Report now available for ...
CALU Report – Recent estate planning developments in Canada
In this expert CALU Report now available for members, authors Rachel Blumenfeld and Marni Pernica of Aird & Berlis LLP provide an overview of key legislative changes relating to estates and substitute decision-making laws in Canada and discuss recent case law on beneficiary designations and the presumption of resulting trust,
CALU Report – Private corporate tax accounts: Timing is everything
The Income Tax Act (ITA)1 establishes a number of different tax accounts for private corporations to ensure proper integration of taxes with shareholder distributions and to minimize tax avoidance transactions.
CALU Report – Life insurance shares – An overview
The latest CALU Report by Florence Marino is now available! Learn about tax (and non-tax) considerations for corporate-owned life insurance,
