Keep on top of member updates and important issues, trends and
regulatory changes that impact your clients and your business.
CALU Report: Exploring the Canadian Entrepreneurs’ Incentive
Kenneth Keung and Kevin Wark explain that draft legislation on the Canadian Entrepreneurs’ Incentive released in August is improved from the original proposal in Budget 2024, but concerns remain ...
CALU submission on changes to capital gains and corresponding measures announced in Budget 2024
Our submission to the Standing Committee on Finance (FINA) on its study of “Changes to Capital Gains and Corresponding Measures Announced in Budget 2024” explains that the true measure of ...
CALU submission on technical tax bill: Trust reporting rules, graduated rate estates and more
CALU submission to Finance Canada on changes to various provisions of the Income Tax Act contained in technical amendments released on August 12, 2024 including trust reporting rules, graduated rate ...
CALU submission on legislative proposals relating to Budget 2024: Employee ownership trusts (EOT)
CALU submission to Finance Canada on the capital gains exemption on qualifying sales to employee ownership trusts (EOT) provided in legislative proposals relating to Budget 2024 released on August 12, ...
CALU Practice Note: Leveraged Life Insurance and Banking Referrals
This Practice Note discusses, through a series of case studies, the federal Bank Act and provincial Insurance Act considerations relating to the referral of clients between banks (and other lending ...
Mentorship Program for 2024-2025
CALU is delighted to once again offer a mentorship program as a benefit to members until April 2025. The Mentorship program is intended to enable CALU members with many years ...
CALU Special Report: Update on Life Insurance in Life Insurance Trusts
This CALU Special Report provides an update on CALU’s request for a legislative amendment to permit a life insurance trust to own and fund a life insurance policy and discusses ...
CALU submission in advance of the 2025 federal budget
CALU’s pre-budget submission to the Standing Committee on Finance in advance of Budget 2025. It recommends that the federal government: Commission an expert panel to review the tax rules ...
Letter to Finance Canada on capital gains exemption for Employee Ownership Trusts
In this letter to the Department of Finance, we recommend amendments to legislation providing a capital gains exemption of up to $10 million to individuals who sell shares of ...
CALU Report: 2024 CRA-Finance roundtable (revised)
This revised CALU Special Report provides the full text of the questions and written responses provided by the Canada Revenue Agency (CRA) and additionally Finance Canada as part of the ...
INFOexchange 2024 vol. 2 is now available!
This year’s second edition of INFOexchange provides two expert articles: Kevin Wark discusses the new intergenerational transfer rules for family businesses in “Section 84.1 changes – Special considerations”; and ...
CALU Report: 2024 CRA-Finance roundtable – Update from CRA
This CALU Special Report provides the full text of the questions and written responses provided by the Canada Revenue Agency (CRA) as part of the CRA-Finance Canada roundtable at ...
