Florence Marino is Assistant Vice-President, Tax, Retirement and Estate Planning Services, Retail Markets, at Manulife.
On October 21, 2016, final draft legislation was released and now forms the final measures contained in Bill C-29.
What happens when a shareholder does not pay enough for the benefit he received.
The federal budget proposed measures that impact certain transfers of life insurance policies
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.
In January, the Department of Finance released draft legislation that would fix three key trust-related problems planners have been struggling with.
The Department of Finance is currently considering input from professional bodies in the tax and estate planning community.