Agreements should fully outline terms and conditions relating to ownership and use of life insurance: 1.      Ownership and Beneficiary d...

Section 84.1’s anti-avoidance rules convert a taxable capital gain into a taxable dividend in non-arm’s length share transfers if certain...

In addition to reviewing the life insurance provisions in shareholders’ agreements, there are some traps to watch for when drafting...

The TOSI rules that were implemented in 2018 do not affect life insurance planning directly. The TOSI rules do not apply to capital...

Life insurance shares can be used to achieve estate planning objectives by streaming life insurance proceeds received by a corporation to...