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regulatory changes that impact your clients and your business.
CALU submission for the pre-budget consultations in advance of the 2023 federal budget
CALU submission to the House of Commons Standing Committee on Finance with recommendations regarding small businesses, retirement and health care. View the submission Mémoire en français ...
CALU Report – Update on post-mortem pipeline planning
The Tax Court of Canada (TCC) decision in Robillard v. The Queen is a recent example of the tax uncertainty involving a post-mortem pipeline plan that was challenged by ...
Overview of the FHSA
Budget 2022 announced a new savings account for first time home buyers – the Tax-Free Home Savings Account (FHSA). This is one of several initiatives designed to make housing ...
CALU Report – Moving to Canada with a Foreign Insurance Policy: A Case Study (update)
In this February 2019 issue of the CALU Report, it was stated that subsection 70(5.3) provides that for purposes of section 128.1, the FMV of a foreign life insurance ...
CALU in Advocis newsletter
CALU tax advisor, Kevin Wark was featured in a recent Advocis newsletter with his article A Loss of Trust. He unravels a case that serves as a warning to ...
CALU request for technical interpretation from CRA on jointly owned policies
CALU submitted a request for interpretation to CRA relating to the application of subsection 148(7) of the Income Tax Act to the joint owners of a life insurance policy on ...
INFOexchange 2022 vol. 2 is now available
INFOexchange 2022 volume 2 is now available! This issue includes Kelly Adams' first message as CALU Chair and Kate Pal's Government Relations update discussing Budget 2022, the CALU 2022 ...
Rapport spécial de CALU : Réponses de la table ronde ARC-Finances 2022
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CALU Special Report – 2022 CRA‐Finance roundtable Q&A
Our recent 2022 Conference & AGM featured a CRA-Finance Canada roundtable where senior representatives from those organizations responded to CALU's questions on tax policy and legislation matters, technical interpretations ...
CALU submission to Finance on Bill C‐208 and section 84.1
CALU submission in response to the consultation announced in Budget 2022 relating to how the existing rules in section 84.1 of the Income Tax Act could be strengthened to ...
CALU Report – Corporate-owned health insurance
In this brand new CALU Report now available for members, author Stuart Dollar of Sun Life Financial discusses the Income Tax Act and its flexibility for life insurance policies ...
CALU 2021 Year in Review
Look back with us at this past year with the CALU 2021 Year in Review.