Keep on top of member updates and important issues, trends and
regulatory changes that impact your clients and your business.
CALU Practice Note: Individually owned joint life insurance policies – Tax treatment and best practices
This Practice Note provides guidance to CALU members on the matter of individually owned joint life insurance policies on the death of an owner. We thank CALU’s Tax Advisor, ...
Singleton planning lives on despite GAAR changes
This publication discusses the impact of recent changes to the general anti-avoidance rule (GAAR) on Singleton planning arrangements. While concerns have been raised in the tax community that Singleton ...
CALU Practice Note: Taxable benefit rules and Holdco-Opco insurance arrangements
This Practice Note discusses taxable benefit issues arising from certain corporate-owned life insurance arrangements and outlines best practices for advisors to follow. We extend our thanks to CALU members ...
Keystone decision and the Capital Dividend Account (CDA)
This Tax Byte discusses a recent court decision involving the Keystone corporation that paid an excess capital dividend to its individual shareholders. The decision reinforces the need for owners ...
INFOexchange 2025 vol. 4 is now available!
In this year’s final edition of INFOexchange, you’ll read: ✔️ Message from CALU’s Chair of the Board of Directors for 2025-2026, Sterling Rempel ✔️ Advocacy update from the Chair ...
CRA warns Canadians about tax scheme involving insurance
This publication focusses on a recent “Tax Tip” from the Canada Revenue Agency (CRA) on the use of certain financial arrangements involving critical illness insurance that may be designed ...
CALU Special Report: 2025 CLHIA – CRA Roundtable
This publication provides the full text of questions from CALU and written responses from the Canada Revenue Agency (CRA) addressed during the Canadian Life and Health Insurance Association (CLHIA) ...
Budget Implementation Bill introduced
This Tax Byte provides a summary of tax measures that are – and are not – included in the federal government’s Budget 2025 Implementation Act, No. 1 introduced on ...
CALU Special Report: Federal Budget 2025
This CALU Special Report discusses measures of greatest interest to our members and their clients from the tabling of the federal Budget 2025, Canada Strong, earlier today. We extend our thanks ...
CALU reacts to Budget 2025
CALU’s reaction to Budget 2025 including highlights of particular interest to leaders in the life insurance and financial advisory industry. Download now
Group benefit plans and shareholder benefits
This “Tax Byte” discusses a recent Canada Revenue Agency (CRA) technical interpretation on the taxable benefit issues that can arise where supplemental health benefits are offered to a limited ...
Letter to Department of Finance on Employee Life and Health Trusts (ELHTs)
This letter to the Department of Finance provides additional recommendations on certain Employee Life and Health Trust (ELHT) rules that were proposed in their August 15, 2025, legislative package. ...
