CALU Reports

CALU Report – CALU 2018 CRA Finance Roundtable

Sarah Alvarado2024-01-15T14:28:43-05:00June 1, 2018|

As part of its 2018 Annual General Meeting, CALU held a CRA-Finance Roundtable. Participants included: Stéphane Charette, CPA, MBA, Director, Financial Industries and Trusts Division, Canada Revenue Agency; Bob Naufal, CPA, Manager, Financial Institutions Section, Canada Revenue Agency; and; Trevor McGowan, Director General (Legislation), Tax Legislation Division, Tax Policy Branch, Department of Finance

CALU Report Feb 2018

Sarah Alvarado2023-09-21T12:53:31-04:00February 3, 2018|

There are two articles in this latest edition of CALU Report: “Pre-separation Estate Planning – Asking for Trouble?” and “Changes to Voluntary Disclosure Program”

CALU Report – Comparison of Segregated Fund and Mutual Fund Taxation

Sarah Alvarado2023-09-21T12:52:37-04:00November 1, 2017|

In this latest edition of CALU Report, CALU members Russ Lavoie and Susan Ellis focus on the tax aspects of these funds, and review the differences between the products to explain why the tax results can sometimes differ significantly.

CALU Report – A Pensions Wish List

Sarah Alvarado2023-09-21T12:52:09-04:00May 1, 2017|

The state of retirement savings – and the retirement income security of Canadians – has been the subject of considerable public debate over the past decade. Several “fixes” have been proposed, based on various understandings of the “problem”.

CALU Report – Update on Interprovincial Tax Planning Using Trusts

Sarah Alvarado2023-09-21T12:51:11-04:00March 1, 2017|

The Ontario provincial court issued a blow to interprovincial tax planning using trusts in the recently released decision The Herman Grad 2000 Family Trust v. The Minister of Revenue, (“Grad Trust”). The Grad Trust case is a recent addition to two similar cases released in 2015, the decisions Discovery Trust v. Canada (National Revenue) and Boettger, es qualites de fiduciaire du Nancy Smith c. L’agence du revenue du Quebec.