Featured Articles
Is My IFA Life Insurance a Tax Shelter? (Statutory Review)
Application of subsection 237.1(1), section 143.2, and Regulation 3100 to IFA structures
Oct. 13, 2026
PDF View Printable PDF (EN) (FR) This memorandum provides a comprehensive framework for analyzing whether an Immediate...
Read More →IFA Tax Shelter 101: The 60-Second Statutory Math Test
The 60-Second IFA Tax Shelter Math Test
Oct. 24, 2026
PDF View Printable PDF (EN) (FR) This memorandum offers a plain-English version of the comprehensive analysis avai...
Read More →The Not-So-Sweet Honey Trap: What the Court’s Ruling Means for IFAs
If you are a professional advising on, structuring, or participating in financed insurance strategies, the mechanics of how the CRA won this case serve as a direct blueprint for possible similar enforcement against IFAs.
Sept. 17, 2026
The Tax Court of Canada recently released its decision in Honey v. The King (2026 TCC 170) . While the case formally addresses the disallowance of interest deductions on legacy 10/8 life insuran...
Read More →Corporate Life Insurance and Post-Mortem Pipelines: Optimizing the Sequence
The Interaction Between Corporate Life Insurance and Post-Mortem Pipelines: Sequence Matters
Aug. 12, 2026
Post-mortem tax planning for Canadian business owners focuses heavily on mitigating double taxation. When a business owner passes away, their estate pays tax on the deemed disposition of their shar...
Read More →Tax Considerations for Corporate Life Insurance & Estate Planning
Beyond the Headline: Calculating the True Net-to-Estate Value of Corporate Life Insurance.
July 1, 2026
Most corporate life insurance is sold on one headline: “tax-free death benefit.” For private corporation shareholders, that is only step one. The real outcome is net-to-estate—what the estate ca...
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