Keep on top of member updates and important issues, trends and
regulatory changes that impact your clients and your business.
Look out for third-party civil penalties
This publication examines a revised circular from the Canada Revenue Agency (CRA) that expands the circumstances in which it may apply third-party penalties, and the potential implications for those ...
Calmusky revisited
This Tax Byte discusses a recent Ontario Supreme Court decision – Kunka Estate v. Giasson – which confirmed that beneficiary designations on registered plans (such as TFSAs and RRIFs) ...
Bill C-31 – Items of interest
This Tax Byte highlights items of interest to CALU members from Bill C-31, A second Act to implement certain provisions of the budget tabled in Parliament on November 4, ...
CALU 2026 pre-budget submission to Standing Committee on Finance
Our pre-budget submission to the Standing Committee on Finance in advance of Budget 2026 recommends that the federal government: Promptly begin its promised review of the corporate tax system, ...
INFOexchange 2026 vol. 1 is now available!
In our first INFOexchange of 2026, you’ll read: ✔️ Final message from CALU’s Chair of the Board of Directors for 2025-2026, Sterling Rempel ✔️ Advocacy update from the Chair ...
Measuring the Benefits of an Estate Freeze
This CALU Report by Jens Watson uses a case study involving a family-owned operating company to demonstrate the potential value of an estate freeze for both the founding business ...
Advisor Checklist for leveraged life insurance arrangements
The Conference for Advanced Life Underwriting (CALU) has developed the following checklist for use by life insurance advisors when working with clients who are considering a leveraged life insurance ...
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 ...
