Institute (CLU) Comment
2021
November/December
1. Building Wealth with Business Owners
https://iafe.ca/wp-content/uploads/2021/11/2021-IAFE-Comment-Newsletter-Nov-Dec-Cover-Story.pdf
2. The Constant Change of Estate Planning
https://iafe.ca/wp-content/uploads/2021/11/2021-IAFE-Comment-Newsletter-Nov-Dec-Estate-Planning.pdf
September/October
1. Non-Resident Beneficiaries of a Segregated Fund Contract
2. Drilling Down on Bill C-208
file:///C:/Users/essen/Downloads/2021-IAFE-Comment-Newsletter-Sept-Oct-Cover-Story.pdf
July/August
1. Tax-Free Transfers of Personally Owned Life Insurance Policies — Part 2
2. How New TOSI Rules Affect Maximizing Retirement Income for Shareholders of Canadian-controlled Private Corporations
file:///C:/Users/essen/Downloads/2021-IAFE-Comment-Newsletter-Jul-Aug.pdf
May/June
1. Tax-Free Transfers of Personally Owned Life Insurance Policies — Part 1
2. Budget 2021 — More Spending, Targeted Tax Measures
3. CRA’s Views on Charitable Remainder Trusts
https://iafe.ca/wp-content/uploads/2021/05/2021-IAFE-Comment-Newsletter-May-Jun-Cover-Story.pdf
March/April 2021
1. Corporate Wind-ups and Life Insurance
2. Properly Valuing Mothers for Insurance
https://iafe.ca/wp-content/uploads/2021/05/2021-IAFE-Comment-Newsletter-Mar-Apr.pdf
January/February 2021
1. Leveraged Insurance Annuities and the CRA
2. The Importance of Share Valuation in Shareholder Agreements
https://iafe.ca/wp-content/uploads/2021/04/2021-IAFE-Comment-Newsletter-Jan-Feb_2021.pdf
2020
July/August 2020
Transferring a life insurance policy from a corporation to a shareholder
https://www.iafe.ca/secure/comment/comment-archives/2020/July_August_2020_COMMENT_Article_3.pdf
Tax implications of accessing a life policy’s cash value
https://www.iafe.ca/secure/comment/comment-archives/2020/July_August_2020_COMMENT_Article_2.pdf
2019
November/December 2019
https://www.iafe.ca/secure/comment/comment-archives/2019/Comment_ARTICLE-DECEMBER2019-FNL.pdf
September/October 2019
https://www.iafe.ca/secure/comment/comment-archives/2019/Comment_SEPTEMBER2019-FNL-FULL.pdf
July/August 2019
https://www.iafe.ca/secure/comment/comment-archives/2019/Comment_JULY2019-FNL.pdf
May/June 2019
https://www.iafe.ca/secure/comment/comment-archives/2019/Comment_MAY2019-01-R3-PRF.pdf
Mar/Apr 2019
https://www.iafe.ca/secure/comment/comment-archives/2019/Comment_APRIL2019-FNL-2-FILL.pdf
Jan/Feb 2019
https://www.iafe.ca/secure/comment/comment-archives/2019/Comment-313-FEB2019-FILL.pdf
Canada/Quebec Pension Plan & Employment Insurance 2019
https://www.iafe.ca/secure/comment/comment-archives/2018/Comment-312-ARTICLE_NOV2018-D.pdf
2018
Easing the Financial Strain of the Gift-Giving Season
https://www.iafe.ca/secure/comment/comment-archives/2018/Comment-312-ARTICLE_NOV2018-C.pdf
Combatting Tax Evasion Through Increased Transparency
https://www.iafe.ca/secure/comment/comment-archives/2018/Comment-312-ARTICLE_NOV2018-B.pdf
Spousal Support
https://www.iafe.ca/secure/comment/comment-archives/2018/Comment-312-ARTICLE_NOV2018-A.pdf
Corporate Ownership of a Life Insurance Policy
http://www.iafe.ca/secure/comment/comment-archives/2018/Comment-ARTICLE_OCT2018-C-01.pdf
Canadian Generosity
http://www.iafe.ca/secure/comment/comment-archives/2018/Comment-ARTICLE_OCT2018-B-01.pdf
Total Renumeration Extends Beyond Salary
http://www.iafe.ca/secure/comment/comment-archives/2018/Comment-ARTICLE_OCT2018-A-01.pdf
Follow the Money - article on Tax return stats.
Working with the Capital Dividend Account
Transferring a life Insurance Policy