Home Columnists David Wm. Brown
Insurance

David Wm. Brown

David Wm. Brown , CFP, CLU, Ch.F.C., RHU, TEP, is a member of the MDRT, and a partner at Al G. Brown and Associates in Toronto.

Small business is up in arms about the proposals on tax planning using private corporations

  • September 12, 2017 October 9, 2018
  • 06:00

Adapt to the new normal of life insurance changes

  • June 30, 2017 September 4, 2018
  • 09:21

There are only a few months left

  • September 9, 2016 September 10, 2018
  • 12:00

CALU has submitted its recommendations for the 2015 Federal Budget to the House of Commons Standing Committee on Finance.

  • October 29, 2014 September 8, 2018
  • 10:35

A client called me earlier this year with a strange question. He wanted to know if donating an organ or a piece of an organ would affect his ability to purchase life insurance in the future. At the time, it seemed like an academic question and the client didn’t offer any explanations.

  • October 6, 2014 September 6, 2018
  • 00:06

For some clients, vacations can turn into financial nightmares. People may fall ill overseas, think they’re covered by their travel insurance, but then discover their claims have been denied. Trouble is, most people neither read nor understand the fine print in the exclusions and limitations section of their policies, and don’t realize they won’t be covered in certain situations.

  • October 3, 2014 August 21, 2018
  • 00:09

Fewer Canadians are donating to charity. Statistics Canada reports donations fell nearly 2% to $8.3 billion in 2012. What’s worse, the number of people giving slipped 1.4% to 5.6 million.

  • May 9, 2014 August 21, 2018
  • 00:04

The 2013 Budget has killed the 10/8 arrangement, and people who invested in these insurance strategies will need to unwind them before 2014 and readjust their plans.

  • May 7, 2013 August 21, 2018
  • 00:02

After an insurance policy’s 10th year, it must pass three tests to remain classified for protection, not investment, known collectively as the Exempt Test. Here’s how you can ensure your clients pass the test.

  • April 22, 2013 August 21, 2018
  • 06:00

Low long-term interest rates, introduction of International Financial Reporting Standards and unprecedented market volatility have created an uncertain environment for Canadian insurers and advisors.

  • January 14, 2013 August 21, 2018
  • 20:09

More columnists

Tax & Estate Planning

Vivek Bansal

Taxation of employee stock options

Help your client consider tax-preferential treatment, donation of shares and AMT

  • June 6, 2023 June 6, 2023
  • 15:00

What to know about the new intergenerational transfer rules

Business owners planning for succession must meet certain criteria

  • August 23, 2022 August 23, 2022
  • 15:42

What your clients should know about real estate renos and repairs

For the best tax treatment, distinguish between current and capital expenses

  • May 2, 2022 May 2, 2022
  • 15:04

Unintended tax consequences of joint tenancy with a right of survivorship

A client scenario with a family cottage shows the importance of planning

  • December 3, 2021 December 3, 2021
  • 14:23
Insurance

Kevin Wark

Corporate-owned life insurance as a charitable gift

Avoid bloopers when designating a charity as policy beneficiary

  • June 2, 2023 June 1, 2023
  • 10:00

Understanding rebating rules for insurance

Advisors in breach of provincial regulations could face sanctions

  • June 26, 2020 June 26, 2020
  • 15:00

How the CRA takes the life out of life interest trusts

If your business-owner client uses these trusts, special planning is required

  • October 25, 2019 October 25, 2019
  • 13:00

Immediate leveraged insurance: Tips and traps

Watch out for these issues

  • September 12, 2018 September 12, 2018
  • 15:14
Tax & Estate Planning

Frank Di Pietro

Understanding the underused housing tax

If your client is an affected owner, they must file a UHT return by Oct. 31 to avoid penalties

  • May 15, 2023 May 15, 2023
  • 09:39

Unexpected tax consequences when accessing real estate equity

Interest deductibility may be at stake

  • June 18, 2021 June 18, 2021
  • 14:18

Deducting home office expenses during the pandemic

The rules are restrictive and deductions require the employer’s support

  • June 2, 2020 June 1, 2020
  • 13:00

Sidestepping superficial loss rules

The process of selling losing investments is fairly straightforward

  • April 16, 2020 April 16, 2020
  • 11:00
Tax & Estate Planning

Lea Koiv

Understanding the CPP death benefit

The amount has been falling in real terms

  • May 12, 2023 May 12, 2023
  • 10:59

What clients should know about the CPP reforms

Clients are paying in but increases to benefits remain minimal for now

  • April 19, 2023 April 19, 2023
  • 13:25

How inflation affects OAS timing

Three case studies to help clients choose when to begin their benefits

  • January 5, 2023 January 5, 2023
  • 14:34

Consider inflation when deciding when to begin CPP

The higher the inflation rate, the bigger the benefit of waiting

  • June 28, 2022 June 22, 2022
  • 09:00
Tax & Estate Planning

Jacqueline Power

T1135 reporting: What your clients need to know

Failure to report foreign-source income can result in high penalties

  • May 5, 2023 May 5, 2023
  • 13:15

Estate planning with trusts

Help your client benefit from these important tools

  • August 12, 2022 November 22, 2022
  • 13:56

Programs and incentives to help first-time homebuyers

These initiatives can help clients enter the housing market

  • March 31, 2022 March 31, 2022
  • 14:32

Help your client with tax-efficient charitable giving

Use these tips to make the most of a donation tax credit

  • November 23, 2021 November 23, 2021
  • 16:18
Tax & Estate Planning

Wilmot George

Tax-loss selling: Superficial loss and identical property rules

Help clients realize a capital loss while maintaining market exposure

  • April 26, 2023 April 26, 2023
  • 17:31

Selling real estate? The CRA is (still) watching

Transactions, including property flipping, require proper tax reporting

  • January 6, 2023 January 6, 2023
  • 13:43

What happens to non-residents’ RRSPs and RRIFs when they die?

A client scenario illustrates whether withholding taxes apply

  • August 15, 2022 August 15, 2022
  • 16:33

Love and taxes, Part II: Tax and estate planning for two spouses

Tax rules offer flexibility when a client has both a spouse and a common-law partner

  • March 30, 2022 March 30, 2022
  • 11:35
Investments

Mark Yamada

The real costs of covered-call strategies

Is the latest ETF craze too good to be true?

  • April 5, 2023 April 5, 2023
  • 09:27

Inflation and the 60/40 portfolio

Some good news — but mostly bad

  • November 7, 2022 November 4, 2022
  • 10:30

An inconvenient truth about ESG investing

Widespread awareness has not translated into widespread impact

  • May 9, 2022 May 9, 2022
  • 10:00

Energy ETFs face a low-carbon future

New risks and rewards from Canada’s second-largest sector

  • March 14, 2022 March 10, 2022
  • 10:00
Tax & Estate Planning

Curtis Davis

The gift of homeownership

Tax tips when tapping the Bank of Mom and Dad

  • March 31, 2023 March 29, 2023
  • 10:00

Inflation will affect tax brackets

Indexing helps your clients’ after-tax income keep pace

  • November 7, 2022 November 4, 2022
  • 10:30

Tax-loss selling: investing’s moral victory

Help clients turn investment losses into a tax win

  • November 3, 2022 November 3, 2022
  • 12:17

Estate planning with TFSAs

Avoid the tax consequences of not distributing a TFSA quickly after the account holder dies

  • May 9, 2022 May 5, 2022
  • 10:00
Tax & Estate Planning

Jamie Golombek

Advisor learns the hard way that TFSAs are not for frequent trading

A Tax Court case led to a hefty tax bill

  • March 31, 2023 April 14, 2023
  • 10:00

TFSA overcontributions still a problem

Federal Court case is the latest reminder of the costs

  • November 7, 2022 November 4, 2022
  • 10:30

CRA can use ‘arbitrary assessments’ to fill a filing void

A Tax Court case offers a warning about missing corporate returns

  • May 9, 2022 May 5, 2022
  • 10:00

No court relief for accidental RRSP overcontribution

A lack of understanding about spousal RRSP limits was no excuse

  • March 14, 2022 March 10, 2022
  • 10:00

This isn’t an obituary

The demise of the financial advice industry has been predicted frequently over the past quarter century. But you’re still here — and so are we.

  • March 31, 2023 April 21, 2023
  • 10:00

The financial industry wants you — to mentor

The advice channel’s survival depends on seasoned veterans who are willing to impart knowledge

  • March 14, 2022 March 10, 2022
  • 10:00

Racial justice, one year later

Editorial: Financial firms still have work to do in acknowledging their role in systemic racism

  • May 11, 2021 May 11, 2021
  • 09:30

What financial firms are doing to fight systemic racism

Advisor's Edge asked 20 banks, asset managers, insurers and advisory firms how they are addressing anti-Black racism

  • July 16, 2020 July 17, 2020
  • 10:23
Investments

Mark Rosen

Should advisors ride the coattails of activist investors?

Lack of long-term gains might mean it’s time to exit a stock instead

  • March 31, 2023 March 29, 2023
  • 10:00

Should advisors buy shares with inferior voting rights?

Better to focus on whether a company is evolving or stagnating

  • November 7, 2022 November 4, 2022
  • 10:30
Tax & Estate Planning

Keith Masterman

A cautionary tale about executors and clearance certificates

Court decision serves as a warning about property distribution, executor renunciation

  • December 9, 2022 December 9, 2022
  • 15:00

Help clients claim tax credits for charitable donations

A sample scenario illustrates the savings

  • September 14, 2022 September 19, 2022
  • 15:58

All about eligible medical expenses

Help your client claim these non-refundable tax credits

  • March 23, 2022 March 23, 2022
  • 11:14

Help your client plan for income when a spouse dies

A sample case illustrates the impacts for the surviving spouse

  • November 22, 2021 November 22, 2021
  • 14:11
Tax & Estate Planning

Akua Carmichael

Common gaps when appointing an attorney for property and personal care

A case study explains the challenges

  • November 10, 2022 November 10, 2022
  • 16:59

Power of attorney and incapacity planning: Do you have a plan?

Addressing estate planning’s ignored middle child

  • September 23, 2022 September 23, 2022
  • 15:47

How to avoid succession battles with the family cottage

Keeping it in the family and maintaining harmony

  • November 2, 2021 November 2, 2021
  • 12:30

Avoiding a dependant’s relief claim

A recent court case illustrates the risks that come with longer lives

  • February 7, 2020 February 6, 2020
  • 09:30

Time for advisors to rethink ‘retirement’

The traditional idea is increasingly outdated

  • November 7, 2022 November 4, 2022
  • 10:30

Adventures in personality testing

What I learned from taking four firms’ personality or behavioural assessments

  • May 9, 2022 May 9, 2022
  • 10:00

Efficient work isn’t always the most effective

Building trust remotely is still a challenge

  • February 4, 2022 February 3, 2022
  • 15:00

An unlikely confession about commuting

The loss of that loathsome ritual may be contributing to stress

  • November 2, 2021 November 2, 2021
  • 12:30

Do corporate spinoffs reward shareholders?

Creating value by shrinking

  • May 9, 2022 May 16, 2022
  • 10:00

When stock frauds go beyond gaming the numbers

Claims of novel technology are at the centre of many collapses

  • March 14, 2022 March 10, 2022
  • 10:00

Finding the tipping point of stock collapses

When does accounting become important?

  • February 4, 2022 February 3, 2022
  • 15:00

Heed the warning signs of stock market frauds

Use the fraud triangle to root out problem investments

  • November 2, 2021 November 2, 2021
  • 12:30
Tax & Estate Planning

Jon Hreljac

Buyer beware: Foreign income in a corporation

Help business-owner clients manage foreign dividend investments

  • January 28, 2022 January 28, 2022
  • 12:27
Market Insights

Jim Otar

Inflation lessons from history

It’s time to stress-test client portfolios

  • December 17, 2021 December 17, 2021
  • 11:17

How sustainable is the CPP?

A panoramic view of the next 75 years

  • May 14, 2021 May 14, 2021
  • 13:58

How asset allocation impacts portfolio recovery

Don’t underestimate the behavioural element

  • July 16, 2020 August 13, 2020
  • 13:15

How long until my portfolio recovers from March’s sell-off?

Using historical returns to forecast a recovery

  • June 12, 2020 June 22, 2020
  • 09:00
Tax & Estate Planning

Rebecca Hett

In-trust-for accounts and taxation

Factors to consider when setting aside funds for minors

  • December 9, 2021 December 9, 2021
  • 11:57

What the disability tax credit means for eligible Canadians and their families

Qualification is a gateway to additional tax savings

  • May 14, 2021 June 22, 2021
  • 15:13

How to deduct home office expenses

Here’s what your clients need to know for the 2020 tax year

  • February 4, 2021 February 4, 2021
  • 16:30

Transferring a 401(k) or IRA to Canada

Issues and strategies for Canadians thinking about transferring their U.S.-based retirement plans

  • November 26, 2020 December 21, 2020
  • 14:04
Tax & Estate Planning

David Truong

How to make good use of Monte Carlo projections

Projections are essential for planning but they rely on the quality of the variables used

  • August 4, 2021 August 4, 2021
  • 14:36

How DTC eligibility loss affects RDSPs

This example highlights tax and planning considerations

  • January 30, 2018 May 13, 2019
  • 14:00

Registered plans and lifetime benefit trusts

What to consider regarding the use of LBTs

  • January 9, 2018 September 12, 2018
  • 15:01

DTC eligibility for taxpayers with Type 1 diabetes

Why people living with Type 1 diabetes have been refused the Disability Tax Credit

  • December 20, 2017 September 4, 2018
  • 15:30
Tax & Estate Planning

Tim Brisibe

Non-resident executors and posting bond

Clients may need to revise their wills if they’ve named out-of-jurisdiction executors

  • May 11, 2021 May 11, 2021
  • 12:00

Effective beneficiary designations when converting RRSPs to RRIFs

Help your client avoid these estate planning pitfalls

  • October 2, 2020 July 15, 2021
  • 09:00

When does an enduring power of attorney become active?

Knowing the answer will help you and your client prepare for incapacity

  • May 8, 2020 May 12, 2020
  • 15:00

Using the principal residence exemption when transitioning to retirement living

Know the tax implications when moving into care

  • July 26, 2018 September 10, 2018
  • 00:00