Taxing Issues


For Business Owners


Name
The Capital Dividend Account PC 5674
The Tax Implications of Corporate-Owned Life Insurance PC 5675
Savings Available Where Corporate Dollars are Used to Acquire Life Insurance PC 5676
Life Insurance: Corporate vs. Personal Ownership PC 5707
Corporate vs. Personal Ownership Checklist PC 5718
The Taxation of Corporately-Owned Critical Illness Insurance PC 5772
Grouped CI as an Employee Benefit PC 5786
Corporately-Owned Critical Illness Insurance PC 5787
Critical Illness Coverage Required by a Shareholder PC 5788
Corporate Insured Annuity PC 5648
Corporate Owned Segregated Funds PC 6059
Policy Loans PC 6140
Individual Pension Plans for Business Owners PC 6400

 

Personally-Owned Life Insurance


Name
The Intergenerational Wealth Transfer of Life Insurance Policies (Cascading Policies) PC 5850
Insured Annuities PC 6062
Policy Loans PC 6140
Leveraging Life Insurance Policies PC 6244

Critical Illness Insurance


Name
The Taxation of Personally-Owned Critical Illness Insurance PC 5771
The Taxation of Corporately-Owned Critical Illness Insurance PC 5772
Grouped CI as an Employee Benefit PC 5786
Corporately-Owned Critical Illness Insurance PC 5787
Critical Illness Coverage Required by a Shareholder PC 5788
Critical Illness Coverage Required by an Employee PC 5789
Personally-Owned Critical Illness Insurance PC 5790

Annuities


Name
Corporate Insured Annuity PC 5648
Taxation of Personally Owned Non-Registered Prescribed Annuities PC 5998
The Taxation of Charitable Annuities PC 5999
Taxation of Personally Owned Non-Registered Non-Prescribed Annuities PC 6000
Insured Annuities PC 6062
Taxation of Non-Registered Enriched (or Impaired) Annuities PC 6139

Segregated Funds


Name
The Taxation of Non-Registered Segregated Funds PC 6001
Corporate Owned Segregated Funds PC 6059

Retirement (including Pension Splitting)


Name
Amounts Qualifying for the Pension Credit PC 6096
The Proposed Pension Splitting Rules PC 6097
Pension Splitting - An Analysis of the Legislation PC 6147
Spousal RRSPs (Post-Pension Splitting) PC 6248
Individual Pension Plans for Business Owners PC 6400

General


Name
Interest Deductibility PC 6141
The Proposed Tax-Free Savings Account PC 6303
The Tax-Free Savings Account – An Analysis of the Legislation PC 6460