CALU Reports
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,
CALU Report – Donation of Private Corporation Shares
Business owners with philanthropic intentions value tax-efficient charitable giving strategies. Read this CALU Report to understand how the use of corporate-owned life insurance to fund a charitable gift improves tax-efficiency and can lead to a legacy of gifting through generations.
CALU Report – The Principal Residence: Income Tax and Probate Considerations
The principal residence is an important asset to consider in most Canadian estate plans. This is not surprising since, for couples who are home owners, their home is not only a place to build their lives together, but also often one of their key investments.
