{"id":6937,"date":"2023-09-21T13:48:18","date_gmt":"2023-09-21T17:48:18","guid":{"rendered":"https:\/\/calu.com\/?page_id=6937"},"modified":"2023-09-21T13:48:18","modified_gmt":"2023-09-21T17:48:18","slug":"calu-reports","status":"publish","type":"page","link":"https:\/\/calu.com\/calu-reports\/","title":{"rendered":"CALU Reports"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background 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-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_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><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-1 fusion-sep-none fusion-title-text fusion-title-size-one\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:50;line-height:1.16;\"><p style=\"text-align: center;\">CALU Reports<\/p><\/h1><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:10px;margin-bottom:10px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;border-color:#e2e2e2;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-blog-shortcode fusion-blog-shortcode-1 fusion-blog-archive fusion-blog-layout-grid-wrapper fusion-blog-infinite fusion-blog-layout-left\"><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-3 isotope fusion-blog-equal-heights\" data-pages=\"3\" data-grid-col-space=\"40\" style=\"margin: -20px -20px 0;min-height:500px;\"><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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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 0px 25px 0px;\"><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><\/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 ...<\/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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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 0px 25px 0px;\"><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><\/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 ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-6838\" class=\"fusion-post-grid post-6838 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/09\/14\/calu-report-amt-update-new-legislation-released\/\" aria-label=\"CALU Report &#8211; AMT update: New legislation released\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report.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\/03\/tax-report.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report.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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2023\/09\/14\/calu-report-amt-update-new-legislation-released\/\">CALU Report &#8211; AMT update: New legislation released<\/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;\">2023-09-21T13:05:38-04:00<\/span><span>September 14, 2023<\/span><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 on the Alternative Minimum Tax (AMT) ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-6556\" class=\"fusion-post-grid post-6556 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/06\/07\/calu-report-insurance-trusts\/\" aria-label=\"CALU Report \u2013 Insurance trusts\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/06\/CALU-blog-posts-2242x1482-1.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\/06\/CALU-blog-posts-2242x1482-1.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/06\/CALU-blog-posts-2242x1482-1-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/06\/CALU-blog-posts-2242x1482-1-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2023\/06\/CALU-blog-posts-2242x1482-1-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2023\/06\/CALU-blog-posts-2242x1482-1-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2023\/06\/CALU-blog-posts-2242x1482-1-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/06\/CALU-blog-posts-2242x1482-1.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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2023\/06\/07\/calu-report-insurance-trusts\/\">CALU Report \u2013 Insurance trusts<\/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;\">2023-09-21T13:05:32-04:00<\/span><span>June 7, 2023<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> A life insurance trust is an effective vehicle for ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-5546\" class=\"fusion-post-grid post-5546 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/03\/15\/calu-report-are-wealthy-canadians-paying-their-fair-share-of-tax\/\" aria-label=\"CALU Report &#8211; Are wealthy Canadians paying their fair share of tax?\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report.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\/03\/tax-report.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2023\/03\/tax-report.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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2023\/03\/15\/calu-report-are-wealthy-canadians-paying-their-fair-share-of-tax\/\">CALU Report &#8211; Are wealthy Canadians paying their fair share of tax?<\/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;\">2023-09-21T13:05:26-04:00<\/span><span>March 15, 2023<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> In Budget 2022, the federal government committed to examining ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-4749\" class=\"fusion-post-grid post-4749 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/2022\/12\/01\/calu-report-inflation-and-the-impact-on-cpp-and-oas\/\" aria-label=\"CALU Report &#8211; Inflation and the impact on CPP and OAS\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"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\" class=\"attachment-full size-full lazyload wp-post-image\" alt=\"\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/12\/CALU-blog-posts-2242x1482-7.png\" \/>\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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2022\/12\/01\/calu-report-inflation-and-the-impact-on-cpp-and-oas\/\">CALU Report &#8211; Inflation and the impact on CPP and OAS<\/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;\">2023-09-21T13:05:18-04:00<\/span><span>December 1, 2022<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>CALU is pleased to announce the release of the latest ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-4351\" class=\"fusion-post-grid post-4351 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/2022\/09\/07\/calu-report-update-on-post-mortem-pipeline-planning\/\" aria-label=\"CALU Report &#8211; Update on post-mortem pipeline planning\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/09\/post-mortem-blog-posts-2242x1482-1.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\/2022\/09\/post-mortem-blog-posts-2242x1482-1.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/09\/post-mortem-blog-posts-2242x1482-1-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2022\/09\/post-mortem-blog-posts-2242x1482-1-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2022\/09\/post-mortem-blog-posts-2242x1482-1-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2022\/09\/post-mortem-blog-posts-2242x1482-1-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2022\/09\/post-mortem-blog-posts-2242x1482-1-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2022\/09\/post-mortem-blog-posts-2242x1482-1.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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2022\/09\/07\/calu-report-update-on-post-mortem-pipeline-planning\/\">CALU Report &#8211; Update on post-mortem pipeline planning<\/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;\">2023-09-21T13:04:57-04:00<\/span><span>September 7, 2022<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> The Tax Court of Canada (TCC) decision in Robillard ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-3769\" class=\"fusion-post-grid post-3769 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/2022\/08\/10\/calu-report-moving-to-canada-with-a-foreign-insurance-policy-a-case-study-update\/\" aria-label=\"CALU Report \u2013 Moving to Canada with a Foreign Insurance Policy: A Case Study (update)\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/08\/CALU-blog-posts-2242x1482-1.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\/2022\/08\/CALU-blog-posts-2242x1482-1.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/08\/CALU-blog-posts-2242x1482-1-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2022\/08\/CALU-blog-posts-2242x1482-1-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2022\/08\/CALU-blog-posts-2242x1482-1-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2022\/08\/CALU-blog-posts-2242x1482-1-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2022\/08\/CALU-blog-posts-2242x1482-1-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2022\/08\/CALU-blog-posts-2242x1482-1.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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2022\/08\/10\/calu-report-moving-to-canada-with-a-foreign-insurance-policy-a-case-study-update\/\">CALU Report \u2013 Moving to Canada with a Foreign Insurance Policy: A Case Study (update)<\/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;\">2023-09-21T13:04:17-04:00<\/span><span>August 10, 2022<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> In this February 2019 issue of the CALU Report, ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-3188\" class=\"fusion-post-grid post-3188 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/2022\/06\/02\/calu-report-corporate-owned-health-insurance\/\" aria-label=\"CALU Report \u2013 Corporate-owned health insurance\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/06\/health-insurance-blog-post.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\/2022\/06\/health-insurance-blog-post.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/06\/health-insurance-blog-post-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2022\/06\/health-insurance-blog-post-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2022\/06\/health-insurance-blog-post-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2022\/06\/health-insurance-blog-post-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2022\/06\/health-insurance-blog-post-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2022\/06\/health-insurance-blog-post.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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2022\/06\/02\/calu-report-corporate-owned-health-insurance\/\">CALU Report \u2013 Corporate-owned health insurance<\/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;\">2023-09-21T13:03:37-04:00<\/span><span>June 2, 2022<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p> In this brand new CALU Report now available for ...<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-2838\" class=\"fusion-post-grid post-2838 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/2022\/03\/03\/calu-report-recent-estate-planning-developments-in-canada\/\" aria-label=\"CALU Report \u2013 Recent estate planning developments in Canada\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/03\/estate-planning-blog.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\/2022\/03\/estate-planning-blog.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2022\/03\/estate-planning-blog-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2022\/03\/estate-planning-blog-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2022\/03\/estate-planning-blog-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2022\/03\/estate-planning-blog-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2022\/03\/estate-planning-blog-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2022\/03\/estate-planning-blog.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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2022\/03\/03\/calu-report-recent-estate-planning-developments-in-canada\/\">CALU Report \u2013 Recent estate planning developments in Canada<\/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;\">2023-09-21T13:02:48-04:00<\/span><span>March 3, 2022<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>In this expert CALU Report now available for members, authors Rachel Blumenfeld and Marni Pernica of Aird &amp; Berlis LLP provide an overview of key legislative changes relating to estates and substitute decision-making laws in Canada and discuss recent case law on beneficiary designations and the presumption of resulting trust,<\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-1992\" class=\"fusion-post-grid post-1992 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/2021\/10\/29\/calu-report-private-corporate-tax-accounts-timing-is-everything\/\" aria-label=\"CALU Report &#8211; Private corporate tax accounts: Timing is everything\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2242\" height=\"1482\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2021\/10\/Calu-report-timing-is-everything.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\/2021\/10\/Calu-report-timing-is-everything.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2021\/10\/Calu-report-timing-is-everything-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2021\/10\/Calu-report-timing-is-everything-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2021\/10\/Calu-report-timing-is-everything-600x397.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2021\/10\/Calu-report-timing-is-everything-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2021\/10\/Calu-report-timing-is-everything-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2021\/10\/Calu-report-timing-is-everything.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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2021\/10\/29\/calu-report-private-corporate-tax-accounts-timing-is-everything\/\">CALU Report &#8211; Private corporate tax accounts: Timing is everything<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/sarahgpeigmail-com\/\" title=\"Posts by Sarah Alvarado\" rel=\"author\">Sarah Alvarado<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2023-09-21T13:02:04-04:00<\/span><span>October 29, 2021<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>The Income Tax Act (ITA)1 establishes a number of different tax accounts for private corporations to ensure proper integration of taxes with shareholder distributions and to minimize tax avoidance transactions. <\/p><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-1334\" class=\"fusion-post-grid post-1334 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(255,255,255,0);border:none;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:rgba(242,243,245,0);\">\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\/2021\/08\/05\/calu-report-tax-and-non-tax-considerations-for-corporate-owned-life-insurance\/\" aria-label=\"CALU Report &#8211; Life insurance shares \u2013 An overview\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1300\" height=\"859\" src=\"https:\/\/calu.com\/wp-content\/uploads\/2021\/09\/taxes-concept.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%271300%27%20height%3D%27859%27%20viewBox%3D%270%200%201300%20859%27%3E%3Crect%20width%3D%271300%27%20height%3D%27859%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-orig-src=\"https:\/\/calu.com\/wp-content\/uploads\/2021\/09\/taxes-concept.png\" data-srcset=\"https:\/\/calu.com\/wp-content\/uploads\/2021\/09\/taxes-concept-200x132.png 200w, https:\/\/calu.com\/wp-content\/uploads\/2021\/09\/taxes-concept-400x264.png 400w, https:\/\/calu.com\/wp-content\/uploads\/2021\/09\/taxes-concept-600x396.png 600w, https:\/\/calu.com\/wp-content\/uploads\/2021\/09\/taxes-concept-800x529.png 800w, https:\/\/calu.com\/wp-content\/uploads\/2021\/09\/taxes-concept-1200x793.png 1200w, https:\/\/calu.com\/wp-content\/uploads\/2021\/09\/taxes-concept.png 1300w\" 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 0px 25px 0px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/calu.com\/2021\/08\/05\/calu-report-tax-and-non-tax-considerations-for-corporate-owned-life-insurance\/\">CALU Report &#8211; Life insurance shares \u2013 An overview<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/calu.com\/author\/sarahgpeigmail-com\/\" title=\"Posts by Sarah Alvarado\" rel=\"author\">Sarah Alvarado<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2023-09-21T13:01:36-04:00<\/span><span>August 5, 2021<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-none\"><\/div><div class=\"fusion-post-content-container\"><p>The latest CALU Report by Florence Marino is now available! Learn about tax (and non-tax) considerations for corporate-owned life insurance, <\/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\/6937\/page\/2\/\" class=\"inactive\">2<\/a><a class=\"pagination-next\" rel=\"next\" href=\"https:\/\/calu.com\/wp-json\/wp\/v2\/pages\/6937\/page\/2\/\"><span class=\"page-text\">Next<\/span><span class=\"page-next\"><\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><button class=\"fusion-load-more-button fusion-blog-button fusion-clearfix\">Load More Posts<\/button><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - 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