Keep on top of member updates and important issues, trends and
regulatory changes that impact your clients and your business.
Policy Loans and the Capital Dividend Account
Our latest Tax Byte focusses on some of the tax issues and conclusions arising from an inquiry relating to the impact of policy loans on the calculation of the ...
2025 federal election platform tracker
A summary of commitments by four major political parties on key tax and related issues in advance of the April 28, 2025 federal election. Read more ...
Leveraging Life Insurance Policies Checklist
This insurance leveraging checklist is intended for advisor use with clients who are approached on more aggressive or complex leveraging structures. The comprehensive checklist identifies questions advisors and clients ...
INFOexchange 2025 vol. 1 is now available!
In our first INFOexchange of 2025, you’ll read: Final message from CALU’s Chair of the Board of Directors, Jeff Wilson Government Relations column Expert article on “A gift is ...
CALU Report: Dealing with Private Company Shares at Death; Post-mortem and Insurance Planning
This CALU Report by Jeannie Lim and Hemal Balsara is the first of a two-part series dealing with post-mortem tax planning for an individual who owns private company shares ...
CALU 2025 pre-budget submission to the Department of Finance
CALU’s pre-budget submission to Finance Canada in advance of Budget 2025. It recommends that the federal government: Abandon its intention to implement an increase in the capital gains inclusion ...
Liberal Leadership Candidates – Positions on Key Issues
Read our latest “Tax Byte” which focusses on the positions of Liberal leadership candidates on key tax and policy issues. Download now
A Fresh Look at the Capital Gains Rollover Provision
Read our latest “Tax Byte” which focusses on a lesser-known tax planning option – the capital gains roller provision of the Income Tax Act (ITA). This six-page article reviews ...
Capital Gains Inclusion Rate Increase Deferred to 2026
Last week Finance Canada announced it would defer to January 1, 2026, the implementation date of the increase in the capital gains inclusion rate announced in Budget 2024 for ...
Extension of Charitable Gifting Rules – More Certainty
The federal government recently provided additional information on its previous announcement it would extend the 2024 tax deadline for charitable donations to February 28, 2025. Draft legislation from Finance ...
Extension of 2024 Charitable Donation Deadline
The federal government recently announced it would amend the Income Tax Act to extend the deadline for claiming charitable donations in 2024 to include donations made up to February ...
Highlights from 2024 Fall Economic Statement
Read CALU’s summary of the 2024 Fall Economic Statement, including details on the following topics: Small Business Share Rollover, Implementing the Canadian Entrepreneurs’ Incentive, Cracking Down on Tax Evasion ...
