In the lead article “Joint Tenancy: A Primer” Margaret O’Sullivan re-examines the fundamentals of joint tenancy, its requirements and how it can be terminated. Also in this issue, CALU Tax Consultant Kevin Wark reports that the Department of Finance has released additional draft legislation arising from Budget 2017 and highlights several provisions that might be of interest to CALU members.

In the lead article CALU's Tax Consultant Kevin Wark discusses the scope of international and domestic developments that will result in enhanced tax compliance activity. This, in turn, will significantly increase the likelihood of audit activity for those taxpayers who are pursuing "overly" aggressive approaches to reduce their Canadian tax bill.

In the lead article Brett Aylward of FleishmanHillard, CALU’s government relations firm, provides insights on the development of Budget 2017 by looking at the federal government’s economic policy goals. Also in this issue CALU President Kevin Wark provides an update on the CRA review of capital dividend payments arising from the receipt of life insurance proceeds.