Florence Marino

Insurance

Florence Marino is Assistant Vice-President, Tax, Retirement and Estate Planning Services, Retail Markets, at Manulife.

Tax Strategies

Capital Dividend Account changes proceeding

On October 21, 2016, final draft legislation was released and now forms the final measures contained in Bill C-29.

By Florence Marino |November 15, 2016

6 min read

Tax Strategies

Tax Court ruling a cautionary tale for small biz owners

What happens when a shareholder does not pay enough for the benefit he received.

By Florence Marino |October 14, 2016

6 min read

Life

Collateral damage: The impact of new life insurance transfer rules

The federal budget proposed measures that impact certain transfers of life insurance policies

By Florence Marino |June 15, 2016

6 min read

Industry

How the budget changes life insurance and the capital dividend account

The 2016 federal budget announced changes impacting the Capital Dividend Account (CDA) and the tax consequences of transfers of life insurance policies to a corporation.

By Florence Marino |March 30, 2016

5 min read

Estate Planning

3 fixes for clients’ trust woes

In January, the Department of Finance released draft legislation that would fix three key trust-related problems planners have been struggling with.

By Florence Marino |February 26, 2016

3 min read

Tax Strategies

Expect welcome changes to spousal trust rules

The Department of Finance is currently considering input from professional bodies in the tax and estate planning community.

By Florence Marino |December 9, 2015

3 min read

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