Latest issues from our Tax and Estate Planning team:
Sequence of Returns Risk; When Order Leads to Disorder article series
- Order to Disorder series 1 of 7: The Risk of Longevity
- Order to Disorder series 2 of 7: Rate of Return and Impact on Accumulation vs. Withdrawal Periods
- Order to Disorder series 3 of 7: When did you get on the rate of return cycle
- Order to Disorder series 4 of 7: What is a Guaranteed Withdrawal Minimum Benefit (GMWB)?
- Order to Disorder series 5 of 7: Investor behaviour
- Order to Disorder series 6 of 7: Calculating guaranteed retirement income
- Order to Disorder series 7 of 7: Many Protective Features, Benefits & Advantages
Case In Point
- Case In Point - 2023, Issue 2 - Market timing and missing the worst performance days
- Case In Point - 2023, Issue 1 - Staying In The Market
- Case In Point - 2022, Issue 5 - TFSA holding foreign investments
- Case In Point - 2022, Issue 4 - TFSA and US person for income tax purposes
- Case In Point - 2022, Issue 3 - Young professionals and positioning a life insurance policy
- Case in Point - 2022, Issue 2 - Ontario’s new small estate probate procedure
- Case in Point - 2022, Issue 1 - Where There is No Will, What Is The Way?
- Case in Point - 2021, Issue 1 - RRSP Contributions for Working Seniors
- Case in Point - 2020, Issue 1 - Splitting non-registered investment income with a spouse
- Case in Point - 2019, Issue 10 - RRIFs and Successor Annuitant Benefits
- Case in Point - 2019, Issue 9 - RRIFs and Changing Beneficiaries to Annuitants
- Case in Point - 2019, Issue 8 - Home Buyers Plan and and marital/partnership breakdown
- Case In Point - 2019, Issue 7 - Foreign Property and Canadian Tax Reporting
- Case In Point - 2019, Issue 6 - Could high net worth Canadians with US situs assets be subject to US estate tax?
- Case In Point - 2019, Issue 5 - Lake property as new principal residence
- Case In Point - 2019, Issue 4 - Home Buyers Plan and death of a participant
- Case In Point - 2019, Issue 3 - Blended Families, inheritance and intestacy
- Case In Point - 2019, Issue 2 - What happens when large gifts made today exceed lower US estate tax limits later?
- Case In Point - 2019, Issue 1 - Will CPP enhancements reduce the need for long-term savings in RRSPs and TFSAs?
- Case in Point - 2018, Issue 12 - How disinherited family can end up with estate assets
- Case in Point - 2018, Issue 11 - Make sure your beneficiary designations are current
- Case in Point - 2018, Issue 6 - When a beneficiary may not be liable for taxes on deceased’s investment
- Case In Point - 2017, Issue 11 - Diversification: risk and opportunity
- Case In Point - 2017, Issue 10 - Market timing and missing the worst performance months
- Case In Point - 2017, Issue 9 - Staying Invested in the Market
- Case In Point - 2017, Issue 8 - Does retirement stop spousal support?
- Case In Point - 2017, Issue 6 - Paying down debt: a great investment
- Case In Point - 2017, Issue 5 - Tax Free Savings Account (TFSA) and successor holder
- Case In Point - 2017, Issue 4 - TFSA and spouse as joint beneficiary
- Case In Point - 2017, Issue 3 - Individual Insured Annuity: decoupled funding; higher income
- Case In Point - 2017, Issue 2 - Individual Insured Annuity with a raise
- Case In Point - 2017, Issue 1 - Traditional Individual Insured Annuity
- Case In Point - 2016, Issue 12 - Planned Giving Using Life Insurance
- Case In Point - 2016, Issue 10 - RRIFs: Deferring Income
- Case In Point - 2016, Issue 9 - The Cottage: Included as a matrimonial home
- Case In Point - 2016, Issue 6 - Probate or Capital Gains: A peril of joint ownership
- Case In Point - 2016, Issue 5 - Testamentary Trust Jan. 1, 2016 and onwards
- Case In Point - 2016, Issue 4 - Estate Qualifying as Graduated Rate Estate (GRE) Jan. 1, 2016 and onwards
- Case In Point - 2016, Issue 3 - Spousal trust set up Jan. 1 2013 – Dec. 31, 2015
- Case In Point - 2016, Issue 2 - Estate/Testamentary Trust established Jan 1, 2013–Dec. 31 2015
- Case In Point - 2016, Issue 1 - Estate/Testamentary Trust up to Dec. 31, 2012
- Case In Point - Vol 1, No. 01 - Foreign Property and Canadian Tax Reporting
Initiative Bulletin
- Initiative 2013-01 – Changes to the Ontario Estate Administration Tax Act (“EATA”)
- Initiative 2012-12 – Corporate Owned Insurance: Do you have an insurable interest?
- Initiative 2012-05 – Critical Illness Insurance and the 2012 Federal Budget (Update)
STEPUP Newsletter
- STEPUP Newsletter 2022-11 - Understanding life insurance (tracking) shares
- STEPUP Newsletter 2022-10 - Investment Expenses and Deductibility: Segregated Funds
- STEPUP Newsletter 2022-09 Tax-Free Savings Account - Timing of contribution and form RC240
- STEPUP Newsletter 2022-08 – Comparing Apples to Oranges
- STEPUP Newsletter 2022-07 - Tax-Free Savings Account – Transfer as payment of debts of estate
- STEPUP Newsletter 2022-06 - Tax-Free Savings Account – Survivor payment and decrease in fair market value
- STEPUP Newsletter 2022-05 - Tax-Free Savings Account – Exempt contribution and spousal trust
- STEPUP Newsletter. 2022-04 - Tax-Free Savings Account – Bequest and renunciation
- STEPUP Newsletter 2022-03 - Tax-Free Savings Account – Exempt contribution and Ministerial discretion
- STEPUP Newsletter 2022-02 - Tax-Free Savings Accounts – Exempt contribution and terms of will
- STEPUP Newsletter 2022-01 - Life Insurance and the Corporation
- STEPUP Newsletter 2021-14 - Advantages of Non-Registered Insurance based Investments
- STEPUP Newsletter 2021-13 - Turning Interest Income into Pension Income
- STEPUP Newsletter 2021-12 - Client, Nominee and other Dealer Account Structures: Estate Planning and Creditor Protection Consideratio
- STEPUP Newsletter 2021-11 - Life Insurance Trusts
- STEPUP Newsletter 2021-10 – Unlocking Ontario Locked-in Retirement Funds
- STEPUP Newsletter 2021-09 - Transferring US Retirement Plans to Canadian RRSPs
- STEPUP Newsletter 2021-08 - The Taxation of Corporately owned segregated funds
- STEPUP Newsletter 2021-07 - The Taxation of Corporately owned Investments
- STEPUP Newsletter 2021-06 - The Capital Dividend Account
- STEPUP Newsletter 2021-05 - Corporately funded critical illness coverage for employees
- STEPUP Newsletter 2021-04 - Unlocking Locked-in Pension Accounts
- STEPUP Newsletter 2021-03 - Accounting for Corporate Life Insurance
- STEPUP Newsletter 2021-02 - Shared Ownership Critical Illness Insurance with Return of Premium Strategy: CI Protect Plus
- STEPUP Newsletter 2021-01 - Shared Ownership Critical Illness Insurance with Return of Premium Strategy: Empire Life Vital Link
- STEPUP Newsletter 2020-05 - RRIF balance to “spouse” on death of owner
- STEPUP Newsletter 2020-04 - Owners, Annuitants and Beneficiaries
- STEPUP Newsletter 2020-03 - Prescribed Annuities
- STEPUP Newsletter 2020-02 - Everything you need to know about the Canada Emergency Response Benefit (CERB)
- STEPUP Newsletter 2020-01 - Why invest in segregated funds during a down market?
- STEPUP Newsletter 2019-10 - Changes to Ontario’s Estate Administration Tax (EAT)
- STEPUP Newsletter 2019-09 - Starting Canada/Quebec Pension Plan Income
- STEPUP Newsletter 2019-08 - Pension Income Splitting
- STEPUP Newsletter 2019-07 - Financial Planning Projection Assumption Guidelines 2019
- STEPUP Newsletter 2019-06 - Dying without a will and “spousal” rights
- STEPUP Newsletter 2019-05 - Deemed Retirement Compensation Arrangements
- STEPUP Newsletter 2019-04 - Starting Canada/Quebec Pension Plan Income
- STEPUP Newsletter 2019-03 - Tax Benefits of Charitable Giving
- STEPUP Newsletter 2019-02 - Donating Capital Property to Charity
- STEPUP Newsletter 2019-01 - The push and pull (back) of guaranteed lifetime income
- STEPUP Newsletter 2018-08 - Insured shareholder agreements and the capital dividend account
- STEPUP Newsletter 2018-07 - Segregated funds and mutual funds
- STEPUP Newsletter 2017-10 - Taxes on dividends going up
- STEPUP Newsletter 2017-09- The use of legal terms when naming benefciaries
- STEPUP Newsletter 2017-07 - Guaranteed Minimum Withdrawal Benefit Plans and Taxation
- STEPUP Newsletter 2017-06 - Simplifying the caregiver credits
- STEPUP Newsletter 2017-05 - An overview of trusts
- STEPUP Newsletter 2017-01 - SENIORS: Making the most of your government benefits
- STEPUP Newsletter 2016-11 - Tax Loss Selling
- STEPUP Newsletter 2015-06 Registered Plans under the Income Tax Act (Canada)
- STEPUP Newsletter 2015-03 - Advantages of Non-Registered Insurance based Investments
- STEPUP Newsletter 2015-02 – Tax Free Savings Accounts
- STEPUP Newsletter 2015-01 – Dying without a will and "spousal" rights
- STEPUP Newsletter 2014-09 – Starting Canada / Quebec Pension Plan Income
- STEPUP Newsletter 2013-09 – Registered Assets & Disabled Beneficiaries
- STEPUP Newsletter 2013-08 – The Capital Dividend Account and Investments
- STEPUP Newsletter 2012-09 – Pension Income Splitting
- STEPUP Newsletter 2012-05 – Federal Budget 2012 and impacts on Life Insurance products
- STEPUP Newsletter 2012-03 – Pooled Registered Pension Plans: A New Retirement Savings Vehicle
- STEPUP Newsletter 2011-06 – Complexity, Confusion and Fit (GMWB)