Your Wealth Advisor - Canada

Manulife's: As a matter of Tax -

As a matter of tax are biweekly news columns that discuss current tax, life insurance, legal & estate planning issues of interest. These columns are current as of the time of writing, but are not updated for subsequent changes in legislation unless specifically noted.

2009 Previous Columns
2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999

September 2009
Determining the cost of life insurance as a charitable gift

August 2009
Direct use of funds is really the test for interest deductibility
Stop-loss pitfalls

July 2009
Commission taxation on brokers’ personal policies: What the CRA giveth, the Tax Court can taketh away …

June 2009
Tax consequences of policy loan, transfer and repayment in a series of steps
Annuitization of a life insurance policy on total and permanent disability

April 2009
Capitalization of policy loan interest - Impact on policy’s adjusted cost basis

March 2009
Charitable giving involving life insurance – Food for thought

February 2009
More from CRA on 10/8

January 2009
Payment of UL account value on disability – Not a disability benefit?
Supreme Court of Canada decision in Lipson – The line between abusive tax avoidance and legitimate tax planning is still “far from bright”
“Grouped” individual disability insurance plan for only one person?

Government Bank of Canada www.bankofcanada.ca

Canada Revenue Agency (CRA) www.cra-arc.gc.ca/menu-e.html

CRA - Charity www.cra-arc.gc.ca/tax/charities/menu-e.html

CRA - Information Circulars www.cra-arc.gc.ca/formspubs/forms/customized-e.html

CRA - Interpretation Bulletins www.cra-arc.gc.ca/tax/taxprofessionals/services/menu-e.html

CRA - Small Business www.cra-arc.gc.ca/tax/business/

CRA - Trusts www.cra-arc.gc.ca/tax/trusts/menu-e.html

Citizen & Immigration Canada www.cic.gc.ca/

Department of Justice www.canada.justice.gc.ca/

Federal Court www.fja.gc.ca/

Finance Canada www.fin.gc.ca/

Government of Canada Primary Internet www.canada.gc.ca/main_e.html

Human Resources Development Canada (HRDC) - home page www.hrdc-drhc.gc.ca/common/home.shtml

HRDC - Pension & OAS Information www.sdc.gc.ca/en/isp/cpp/cpptoc.shtml

Office of the Superintendent of Financial Institutions (OSFI) www.osfi-bsif.gc.ca/

Ontario - Disability Benefits www.cfcs.gov.on.ca/cfcs/default.htm

Statistics Canada www.statcan.ca/

U.S. Immigration & Naturalization Services www.uscis.gov/graphics/index.htm

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Information Resources Canada NewsWire www.newswire.ca

Carswell www.carswell.com

CCH www.cch.com

National Library of Canada www.nlc-bnc.ca

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Institutes and Associations CALU www.calu.com

Advocis www.advocis.ca

Canadian Bar Association www.cba.org

Canadian Institute of Chartered Accountants www.cica.ca

Canadian Tax Foundation www.ctf.ca

Certified General Accountants Association www.cga-canada.org

CMA Canada www.cma-canada.org

Financial Planners Standards Council www.cfp-ca.org

Institute of Chartered Accountants of Ontario www.icao.on.ca

Law Society of Upper Canada www.lsuc.on.ca

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Insurance and Bank Information Insurance Canada www.insurance-canada.ca

Insurance News Network www.insure.com

InsWeb www.insweb.com

Manulife Bank - homepage www.manulifebank.com

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Legal Sources Access to Justice Network www.acjnet.org

Canada Law Book Inc. www.canadalawbook.ca

Canadian Legal Expert Directory www.lexpert.ca

Department of Justice www.canada.justice.gc.ca

laws.justice.gc.ca/en/C-27/

Federal Court www.fja.gc.ca

Supreme Court of Canada www.scc-csc.gc.ca

U.S. Dept. of Justice www.usdoj.gov/

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Provincial Ministry of Finance Alberta Finance www.finance.gov.ab.ca

Alberta Revenue www.finance.gov.ab.ca

BC Ministry of Finance www.fin.gov.bc.ca

Manitoba Department of Finance www.gov.mb.ca/finance

New Brunswick Department of Finance www.gnb.ca/0024/index-e.asp

Newfoundland and Labrador - Finance www.gov.nf.ca/fin/

Northwest Territories - Finance www.fin.gov.nt.ca

Nova Scotia Department of Finance www.gov.ns.ca/fina

Nunavut - Department of Finance and Administration www.nu.ca

Ontario Ministry of Finance www.fin.gov.on.ca

Prince Edward Island Provincial Treasury www.gov.pe.ca

Saskatchewan Finance www.gov.sk.ca/finance

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Publications Canadian Taxation of Life Insurance www.carswell.com

 

 

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