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Tax & Estate Planning

Frank Di Pietro

Frank Di Pietro, CFA, CFP, is assistant vice-president of tax and estate planning at Mackenzie Investments. He can be reached at fdipietr@mackenzieinvestments.com.

Big changes to CRA’s rules for testamentary trusts take effect in 2016.

  • July 14, 2014 August 21, 2018
  • 15:36

Advisors frequently ask about the pension income tax credit and whether clients qualify

  • January 15, 2014 August 24, 2018
  • 05:00

As superhero movies take over the box office, clients can do their part to help humanity by using the new First-Time Donor’s Super Credit (FDSC). How the tax code treats donations

  • July 22, 2013 August 21, 2018
  • 05:59

When clients divorce or separate, they often transfer assets to their former spouses.

  • May 29, 2013 August 31, 2018
  • 08:56

When clients separate or divorce, they may not think about taxes when dividing property.

  • January 23, 2013 August 28, 2018
  • 05:59

The capital gains exemption is one of the most valuable tax incentives provided to shareholders of private corporations in Canada

  • July 24, 2012 September 12, 2018
  • 06:00

Tuition fees for undergraduate programs continue to rise in Canada

  • September 20, 2011 October 9, 2018
  • 13:00

In recent years, the Internal Revenue Service (IRS) has increased its focus on reporting of foreign financial accounts by U.S. persons. This is evidenced by the renewed IRS emphasis on receiving the Form TD F 90-22.1 Report of Foreign Bank and Financial Accounts, (also known as FBAR reporting).

  • May 3, 2011 August 21, 2018
  • 10:40

The process of selling losing investments is fairly straightforward

  • December 21, 2010 September 12, 2018
  • 14:08

Mutual Fund Corporations have been around for some time now but they really exploded on the scene about 15 years ago. Their popularity was sparked by astute advisors and clients looking for ways to reduce income taxes on investments. As a refresher, a mutual fund corporation is a single entity which establishes multiple share classes […]

  • August 19, 2010 August 21, 2018
  • 14:42

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Tax traps when converting a home to an income property

Implications for the principal residence exemption

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What TOSI means for succession planning

Find out how income sprinkling measures apply to inherited property

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Capital gains and losses at death: the spousal advantage

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Tax treatments of RPPs versus RRSPs

A tax tale of two benefits at death

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Foreign withholding tax: Is the credit always worth it?

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  • October 15, 2018 October 15, 2018
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  • January 18, 2019 January 18, 2019
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  • August 4, 2016 September 7, 2018
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How to prep a business for sale

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The tax implications depend on how severance is characterized

  • January 15, 2019 January 15, 2019
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Planning opportunities with alter ego and joint partner trusts

Find out if they're right for your client

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Avoid these traps with alter ego and joint partner trusts

What clients must know about these unique trusts

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3 investment rules estate trustees must know

Estate trustees are fiduciaries

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Accounting games happen in plain sight

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What other industries can learn from cannabis companies

Requiring all industries to disclose in the way suggested for the cannabis sector would be a major improvement

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Is quarterly earnings guidance good or evil?

There’s no one-size-fits-all approach

  • October 15, 2018 October 15, 2018
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Why clients should rethink deliberate TFSA overcontributions

Overcontributions can result in more than a simple penalty tax

  • December 11, 2018 December 11, 2018
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RRSPs at death: Do tax-deferred rollovers make sense?

There are some situations where a tax-deferred transfer might not be the best option

  • July 9, 2018 September 10, 2018
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How retirees can accumulate RRSP room

Find out what types of income add to the calculation of deduction room

  • February 22, 2018 January 28, 2019
  • 16:27

RRSPs and TFSAs: unused contribution room at death

Understand which one offers a planning opportunity

  • November 1, 2017 September 10, 2018
  • 15:00
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Divorce negotiation strategies to protect your clients’ wealth

Advisors can help separating clients by maintaining emotional distance

  • December 4, 2018 December 4, 2018
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Why couples need a financial plan for a trial separation

Tips for managing expenses, mortgages and shared accounts

  • August 3, 2018 September 10, 2018
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Helping clients when addiction leads to divorce

Tips for working with experts when family issues interfere with finances

  • May 3, 2018 September 4, 2018
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How advisors can support healthier divorces

Ideas to help clients going through tough times

  • March 7, 2018 September 4, 2018
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Mutual wills: proceed with caution

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Keep estate planning documents safe

A key consideration that’s often overlooked

  • September 21, 2018 September 20, 2018
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Powers of attorney for the mobile client

Preventing estate problems when a client lives in multiple jurisdictions

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An overview of major changes impacting Canadians with U.S. connections

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CRA to delay registered fee position ‘indefinitely’

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CRA targets RRSP, TFSA abuses in long-awaited tax document

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Use these strategies to protect downside and capture upside

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Increases to the program have been put on hold

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Answer common client questions about OAS reductions

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Many people who have ties to the U.K. have decided to settle in Canada.

  • October 24, 2016 August 31, 2018
  • 09:53

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Bubbles can build and burst at different intervals, or not burst at all

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  • 15:14

Why clients should play it straight with the collateral insurance deduction

A recent Tax Court case debunked a common misconception

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Quirks and foibles with insurance policy loans

Tax consequences associated with policy loan transactions

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Accessing insurance policy value through a policy loan

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