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 Practice Note – Revisiting provincial rebating and inducement rules
This new Practice Note revisits one of the marketing practices discussed in the March 2019 Practice Note, and also reviews another marketing practice which may raise concerns with provincial regulators as being a form of policyholder rebate or inducement.
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 Practice Note – Advisor/client consideration in purchasing foreign life insurance policies
Canadian individuals and private corporations often acquire life insurance policies to meet liquidity needs on death, as well as accumulate capital on a tax-advantaged basis during the lifetime of the insured
INFOexchange 2021 vol. 3 is now available
INFOexchange 2021 vol. 3 is now available for members, with articles on Navigating the hurdles of real estate ownership by foreign persons by Scott Gorski and Understanding CALU’s Market Conduct Standards Committee by Roger Sinclair.
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,
INFOexchange 2021 Vol.2 now available!
In this issue: Finding the Opportunities in a Year of Challenges, by chair Cindy David
INFOexchange – 2021, Vol.1
In this issue: Finding the Opportunities in a Year of Challenges, by chair Cindy David; Budget 2021 highlights by GR Committee chair, Adrian George
CALU Special Report – Budget 2021: Government moves forward with its post-pandemic vision for Canada
On April 19, 2021, Finance Minister Freeland tabled her first federal budget (“Budget 2021”), entitled “A Recovery Plan for Jobs, Growth, and Resilience.”
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.
