CALU submission to the Department of Finance to consider an increase in the deduction permitted under section 20.01 of the Income Tax Act for sole proprietors and partners in respect of premiums or contributions to a private health services plan.
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,
In this CALU Special Report, Valuing corporate owned life insurance – A new twist, Kevin Wark, LLB, CLU, TEP, Tax Advisor, CALU takes a look into the valuation of corporate-owned life insurance in determining Ontario estate administration taxes.
MPs in the House of Commons are in a FES-tive mood today – and the cedar garlands adorning the walls of Parliament Hill aren’t the only reason. The federal government’s long-awaited Fall Economic Statement was delivered by Finance Minister and Deputy Prime Minister Chrystia Freeland today.