{"id":2632,"date":"2022-01-19T15:27:00","date_gmt":"2022-01-19T20:27:00","guid":{"rendered":"https:\/\/calu.com\/?page_id=2632"},"modified":"2022-11-10T11:31:09","modified_gmt":"2022-11-10T16:31:09","slug":"resources-updates","status":"publish","type":"page","link":"https:\/\/calu.com\/resources-updates\/","title":{"rendered":"Resources &#038; updates"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:53px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column fusion-animated\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:75%;--awb-order-medium:0;--awb-spacing-right-medium:2.56%;--awb-spacing-left-medium:2.56%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInLeft\" data-animationDuration=\"1.3\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-content-alignment:center;--awb-text-font-family:&quot;Poppins&quot;;--awb-text-font-style:normal;--awb-text-font-weight:700;\"><p><span style=\"font-size: 20px; font-family: Poppins; font-weight: normal;\" data-fusion-font=\"true\" data-fusion-google-font=\"Poppins\" data-fusion-google-variant=\"100\">Keep on top of member updates and important issues, trends and<br \/>\nregulatory changes that impact your clients and your business.<\/span><\/p>\n<\/div><div class=\"fusion-blog-shortcode fusion-blog-shortcode-1 fusion-blog-archive fusion-blog-layout-grid-wrapper fusion-blog-infinite\"><style type=\"text\/css\">.fusion-blog-shortcode-1 .fusion-blog-layout-grid .fusion-post-grid{padding:20px;}.fusion-blog-shortcode-1 .fusion-posts-container{margin-left: -20px !important; margin-right:-20px !important;}<\/style><div class=\"fusion-posts-container fusion-posts-container-infinite fusion-posts-container-load-more fusion-blog-layout-grid fusion-blog-layout-grid-2 isotope fusion-blog-equal-heights\" data-pages=\"20\" data-grid-col-space=\"40\" style=\"margin: -20px -20px 0;min-height:500px;\"><article id=\"blog-1-post-8530\" class=\"fusion-post-grid post-8530 post type-post status-publish format-standard has-post-thumbnail hentry category-calu-special-report category-publications\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/04\/16\/calu-special-report-federal-budget-2024\/\" aria-label=\"CALU Special Report: Federal Budget 2024\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-20.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-20.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-20-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-20-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-20-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-20-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-20-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-20.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/04\/16\/calu-special-report-federal-budget-2024\/\">CALU Special Report: Federal Budget 2024<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-04-16T20:34:06-04:00<\/span><span>April 16, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/calu-special-report\/\" rel=\"category tag\">CALU Special report<\/a>, <a href=\"https:\/\/calu.com\/category\/publications\/\" rel=\"category tag\">Publications and reports<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> Please find our latest CALU Special Report which discusses measures of greatest interest to our members and their clients from the tabling of the federal Budget 2024, Fairness for ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-8525\" class=\"fusion-post-grid post-8525 post type-post status-publish format-standard has-post-thumbnail hentry category-advocacy category-from-government-and-parliament category-publications\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/04\/16\/calu-reacts-to-budget-2024\/\" aria-label=\"CALU Reacts to Budget 2024\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-19.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-19.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-19-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-19-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-19-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-19-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-19-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-19.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/04\/16\/calu-reacts-to-budget-2024\/\">CALU Reacts to Budget 2024<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-04-16T19:04:26-04:00<\/span><span>April 16, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/advocacy\/\" rel=\"category tag\">Advocacy<\/a>, <a href=\"https:\/\/calu.com\/category\/from-government-and-parliament\/\" rel=\"category tag\">From government and Parliament<\/a>, <a href=\"https:\/\/calu.com\/category\/publications\/\" rel=\"category tag\">Publications and reports<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> CALU\u2019s reaction to Budget 2024 including highlights of the top four measures of greatest interest to leaders in the life insurance and financial advisory industry.\u00a0 Read more   ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-8283\" class=\"fusion-post-grid post-8283 post type-post status-publish format-standard has-post-thumbnail hentry category-from-our-collaborators\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/04\/11\/calu-joins-shbc-coalition\/\" aria-label=\"CALU joins SHBC Coalition\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-18.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-18.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-18-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-18-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-18-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-18-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-18-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-18.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/04\/11\/calu-joins-shbc-coalition\/\">CALU joins SHBC Coalition<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-04-11T11:00:56-04:00<\/span><span>April 11, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/from-our-collaborators\/\" rel=\"category tag\">From our collaborators<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> CALU recently joined the Smart Health Benefits Coalition (SHBC), a new health benefits collective which will be actively engaged in the pharmacare legislation currently before Parliament. CALU is lending ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-8126\" class=\"fusion-post-grid post-8126 post type-post status-publish format-standard has-post-thumbnail hentry category-infoexchange category-publications\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/04\/04\/infoexchange-2024-vol-1-is-now-available\/\" aria-label=\"INFOexchange 2024 vol. 1 is now available!\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-17.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-17.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-17-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-17-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-17-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-17-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-17-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/04\/CALU-blog-posts-2242x1482-17.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/04\/04\/infoexchange-2024-vol-1-is-now-available\/\">INFOexchange 2024 vol. 1 is now available!<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-04-05T11:46:34-04:00<\/span><span>April 4, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/infoexchange\/\" rel=\"category tag\">INFOexchange<\/a>, <a href=\"https:\/\/calu.com\/category\/publications\/\" rel=\"category tag\">Publications and reports<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> This year\u2019s first edition of INFOexchange includes\u00a0the final message from our Chair, Robert McCullagh. CALU thanks you for your term in this role - much has been accomplished under ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7744\" class=\"fusion-post-grid post-7744 post type-post status-publish format-standard has-post-thumbnail hentry category-calu-report category-publications\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/03\/06\/calu-report-the-tax-treatment-of-fhsas-on-death\/\" aria-label=\"CALU Report &#8211; The tax treatment of FHSAs on death\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/03\/CALU-blog-posts-2242x1482-16.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/03\/CALU-blog-posts-2242x1482-16.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/03\/CALU-blog-posts-2242x1482-16-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/03\/CALU-blog-posts-2242x1482-16-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/03\/CALU-blog-posts-2242x1482-16-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/03\/CALU-blog-posts-2242x1482-16-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/03\/CALU-blog-posts-2242x1482-16-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/03\/CALU-blog-posts-2242x1482-16.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/03\/06\/calu-report-the-tax-treatment-of-fhsas-on-death\/\">CALU Report &#8211; The tax treatment of FHSAs on death<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-03-11T09:26:44-04:00<\/span><span>March 6, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/calu-report\/\" rel=\"category tag\">CALU report<\/a>, <a href=\"https:\/\/calu.com\/category\/publications\/\" rel=\"category tag\">Publications and reports<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> This CALU Report summarizes the tax treatment of funds held in a First Home Savings Account (FHSA) on the death of the holder under various scenarios. Download now  ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7581\" class=\"fusion-post-grid post-7581 post type-post status-publish format-standard has-post-thumbnail hentry category-submissions\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/02\/23\/letter-to-parliamentary-committees-re-bill-c59\/\" aria-label=\"Letter to Parliamentary Committees re Bill C59\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-15.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-15.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-15-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-15-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-15-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-15-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-15-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-15.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/02\/23\/letter-to-parliamentary-committees-re-bill-c59\/\">Letter to Parliamentary Committees re Bill C59<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-02-29T16:14:36-05:00<\/span><span>February 23, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/submissions\/\" rel=\"category tag\">Submissions and Presentations<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Letters to the Standing Senate Committee on National Finance and the Standing Committee on Finance of the House of Commons on the issue of intergenerational business transfers in the context ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7487\" class=\"fusion-post-grid post-7487 post type-post status-publish format-standard has-post-thumbnail hentry category-submissions\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/02\/07\/calu-pre-budget-submission-to-the-department-of-finance-for-lets-talk-budget-2024\/\" aria-label=\"CALU pre-budget submission to the Department of Finance for \u201cLet\u2019s Talk Budget 2024\u201d.\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-14.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-14.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-14-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-14-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-14-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-14-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-14-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/02\/CALU-blog-posts-2242x1482-14.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/02\/07\/calu-pre-budget-submission-to-the-department-of-finance-for-lets-talk-budget-2024\/\">CALU pre-budget submission to the Department of Finance for \u201cLet\u2019s Talk Budget 2024\u201d.<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-02-23T13:48:23-05:00<\/span><span>February 7, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/submissions\/\" rel=\"category tag\">Submissions and Presentations<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>CALU\u2019s pre-budget submission to the Department of Finance in advance of Budget 2024. It recommends that the federal government:Support the successful transition of small businesses to family membersEnsure the self-employed ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7357\" class=\"fusion-post-grid post-7357 post type-post status-publish format-standard has-post-thumbnail hentry category-submissions\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/01\/29\/calu-submission-to-finance-on-draft-legislative-proposals-relating-to-short-term-rentals\/\" aria-label=\"CALU submission to Finance on draft legislative proposals relating to short-term rentals\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-13.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-13.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-13-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-13-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-13-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-13-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-13-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-13.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/01\/29\/calu-submission-to-finance-on-draft-legislative-proposals-relating-to-short-term-rentals\/\">CALU submission to Finance on draft legislative proposals relating to short-term rentals<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-01-30T09:22:41-05:00<\/span><span>January 29, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/submissions\/\" rel=\"category tag\">Submissions and Presentations<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> CALU comments on draft legislative proposals relating to short-term rentals released by the Department of Finance on December 20, 2023. View the submission    <\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7314\" class=\"fusion-post-grid post-7314 post type-post status-publish format-standard has-post-thumbnail hentry category-announcements-and-media-releases\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/01\/18\/calu-2023-year-in-review\/\" aria-label=\"CALU 2023 Year in review\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-11.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-11.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-11-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-11-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-11-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-11-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-11-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-11.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/01\/18\/calu-2023-year-in-review\/\">CALU 2023 Year in review<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-01-18T16:14:51-05:00<\/span><span>January 18, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/announcements-and-media-releases\/\" rel=\"category tag\">Announcements and media releases<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>Here\u2019s a recap of 2023 including everything you participated in, or may have missed out on in the past year including our year in numbers and in the areas of ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7202\" class=\"fusion-post-grid post-7202 post type-post status-publish format-standard has-post-thumbnail hentry category-publications\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2024\/01\/02\/general-anti-avoidance-rule-gaar-new-and-unproved\/\" aria-label=\"General Anti-Avoidance Rule (GAAR) \u2013 New and unproved!\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-8.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-8.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-8-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-8-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-8-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-8-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-8-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2024\/01\/CALU-blog-posts-2242x1482-8.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2024\/01\/02\/general-anti-avoidance-rule-gaar-new-and-unproved\/\">General Anti-Avoidance Rule (GAAR) \u2013 New and unproved!<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2024-01-02T13:27:31-05:00<\/span><span>January 2, 2024<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/publications\/\" rel=\"category tag\">Publications and reports<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> This article highlights the main changes to the General Anti-Avoidance Rule (the GAAR) measures included in Bill C-59 and notes several important modifications from the draft form of the ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7198\" class=\"fusion-post-grid post-7198 post type-post status-publish format-standard has-post-thumbnail hentry category-submissions\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2023\/12\/21\/calu-submission-to-finance-on-underused-housing-tax-uht\/\" aria-label=\"CALU Submission to Finance on Underused Housing Tax (UHT)\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-blog-posts-2242x1482-7.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-blog-posts-2242x1482-7.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-blog-posts-2242x1482-7-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-blog-posts-2242x1482-7-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-blog-posts-2242x1482-7-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-blog-posts-2242x1482-7-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-blog-posts-2242x1482-7-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-blog-posts-2242x1482-7.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2023\/12\/21\/calu-submission-to-finance-on-underused-housing-tax-uht\/\">CALU Submission to Finance on Underused Housing Tax (UHT)<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2023-12-21T12:38:05-05:00<\/span><span>December 21, 2023<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/submissions\/\" rel=\"category tag\">Submissions and Presentations<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> Read our response to the consultations by Finance on the Underused Housing Tax (UHT) including our recommendation that the exemption from filing requirements for exempt Canadian entities be made ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7179\" class=\"fusion-post-grid post-7179 post type-post status-publish format-standard has-post-thumbnail hentry category-calu-report category-publications\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(242,242,242,1);border:1px solid var(--awb-color4);border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:var(--awb-color4);\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/calu.com\/2023\/12\/14\/calu-report-business-transfer-rules-changing-in-2024\/\" aria-label=\"CALU Report &#8211; Business transfer rules changing in 2024\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-Report-dec-2023.png\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%272242%27%20height%3D%271482%27%20viewBox%3D%270%200%202242%201482%27%3E%3Crect%20width%3D%272242%27%20height%3D%271482%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-Report-dec-2023.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-Report-dec-2023-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-Report-dec-2023-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-Report-dec-2023-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-Report-dec-2023-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-Report-dec-2023-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/12\/CALU-Report-dec-2023.png 2242w\" data-sizes=\"auto\" \/>\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 25px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2023\/12\/14\/calu-report-business-transfer-rules-changing-in-2024\/\">CALU Report &#8211; Business transfer rules changing in 2024<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/nhornecalu-com\/\" title=\"Posts by Nick Horne\" rel=\"author\">Nick Horne<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2023-12-14T14:33:55-05:00<\/span><span>December 14, 2023<\/span><span class=\"fusion-inline-sep\">|<\/span><a href=\"https:\/\/calu.com\/category\/calu-report\/\" rel=\"category tag\">CALU report<\/a>, <a href=\"https:\/\/calu.com\/category\/publications\/\" rel=\"category tag\">Publications and reports<\/a><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> In this CALU report, Jason Lau and Kenneth Keung from Moodys Tax Law review the new intergenerational business transfer rules relating to section 84.1 of the Income Tax Act ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-infinite-scroll-trigger\"><\/div><div class=\"pagination infinite-scroll clearfix\" style=\"display:none;\"><span class=\"current\">1<\/span><a href=\"https:\/\/calu.com\/wp-json\/wp\/v2\/pages\/2632\/page\/2\/\" class=\"inactive\">2<\/a><a class=\"pagination-next\" rel=\"next\" 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style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-z-index:1;--awb-padding-top:60px;--awb-padding-bottom:60px;--awb-background-color:#00a79f;--awb-background-image:linear-gradient(105deg, #045159 12%,#00a79f 77%);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-center fusion-flex-justify-content-center fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion-flex-column fusion-animated\" style=\"--awb-padding-right:48px;--awb-padding-top-medium:39px;--awb-padding-right-medium:0px;--awb-padding-bottom-medium:27px;--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:4.416%;--awb-width-medium:80%;--awb-order-medium:0;--awb-spacing-right-medium:2.4%;--awb-spacing-left-medium:2.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-animationType=\"fadeInUp\" data-animationDuration=\"1.0\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-two\" style=\"--awb-text-color:#ffffff;--awb-font-size:40px;\"><h2 class=\"fusion-title-heading title-heading-left md-text-align-center sm-text-align-center 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