First York Business & Tax Updates:
articles, news and resources

Welcome to First York's Resource Library of articles, news and resources, which is made available for selected colleagues in the advisory professions.

We appreciate the assistance and cooperation of our contributors, including CALU (Conference for Advanced Life Underwriting), ADVOCIS (Financial Advisors Association of Canada), Manulife Financial, and PPI Advisory.

Our goal is to provide timely insight into subjects of key interest to our visitors. Perhaps there is a topic you haven't found or simply wish to explore in greater detail. If so, please be sure to contact us. We welcome your comments and suggestions.


Articles Published by:

• First York, Advocis and CLU Institute - View List


Articles Published by First York, Advocis and CLU Institute

A new PDF document or new pop-up window opens with each link:

• April 2013  -  The Recent Federal Court of Appeal Decision & Updating the 8/10 Discussion, By Ted Polci, CLU, TEP [PDF]

• April 2013  -  Frequently Asked Questions - 2013 Federal Budget and 10-8s, By PPI Advisory [PDF]

• February 2013  -  Why Have the Holdco Own the Insurance for the Shareholders' Agreement? By Ted Polci, CLU, TEP [PDF]

• February 2013  -  We Have High Regard for Independent Professional Advisors - By Ted Polci, CLU, TEP [PDF]

• February 2013  -  Comments re the Federal Court of Appeal Decision - from PPI Advisory [PDF]

• November 2012  -  Deferring Capital Gains Tax Without "Grandfathering" - by Ted Polci, CLU, TEP [PDF]

• November 2012  -  Deferring Capital Gains Tax in Share Redemptions through "Grandfathering" - by Ted Polci, CLU, TEP [PDF]

• October 2012  -  Converting Retained Earnings to Capital Dividend Account - by Ted Polci, CLU, TEP [PDF]

• October 2012  -  Selecting the "Best" Insurance Product - 10 Questions - by Ted Polci, CLU, TEP [PDF]

• July 2012  -  What Can Be Done When A Client is Declined? [PDF]

• May 2012  -  Reviewing Shareholders Agreements, by Ted Polci, CLU, TEP [PDF]

• March 2012  -  Charitable Opportunity for the Business Owner, by Ted Polci, CLU, TEP [PDF]

• November 2011  -  Federal Court Rules Against CRA's Misuse of Power [PDF]

• September 2011  -  Insured Annuities Can Provide Higher Returns [with credit to Federated Press and Insurance Planning (2009) as well as thanks to the authors, Jeremy McQuay and Glenn Stephens]. [PDF]

• September 2011  -  Joint Life (last survivor) or Single Life? [PDF]

• June 2011  -  Resources to Assist You [PDF]

• May 2011  -  Shareholders' Agreements - Planning Update [PDF]

• February 2011  -  What's going on with Term to 100 (Universal Life)? [PDF]

• January 2011  -  A Most Unusual Charitable Opportunity [PDF]

• July/August 2010  -  Advocis - Comment Backgrounder [PDF]

• May 2010  -  Assuris - Protecting Your Life Insurance [PDF]

• May/June 2010  -  Disposition Of A Life Insurance Policy [PDF]

• May/June 2010  -  Disposition Of A Life Insurance Policy - Comment Backgrounder [PDF]

• CALU (Conference for Advanced Life Underwriting) - View List

CALU.CA - Conference for Advanced Life Underwriting.

A new pop-up window opens with each link:

• March 2013  -  Beware - CDA Anti-Avoidance Rule by Florence Marino, B.A., LL.B., TEP, Manulife Financial [PDF]

• March 2013  -  The Importance of Shareholder Agreements by Glenn Stephens, LL.B., TEP, PPI Advisory [PDF]

• February 2013  -  CALU Report - Pooled Registered Pension Plans: A Primer [PDF]

• December 2012  -  Understanding IPPs by Trevor Perry, MA, LL.B, Gordon B. Land & Associates Inc. [PDF]

• December 2012  -  Using a Trust as a Unilateral Marriage Contract by Robin MacKnight, LLB, TEP, Wilson Vukelich LLP [PDF]

• November 2012  -  Alter Ego and Joint Partner Trust: Where do they fit? (Part 2 of 2) by Margaret O'Sullivan LL.B. [PDF]

• October 2012  -  Corporate Leveraged Annuities - by Kevin Wark, LLB, TEP, CALU & Florence Marino, B.A., LL.B., TEP, Manulife Financial [PDF]

• June 2012  -  The CRA Responds: Tax Roundtable CALU 2012

• March 2012  -  Post-Mortem Planning: Update on Pipeline Planning by Carol Brubacher, BMath, MAcc, CA, Manulife Financial [PDF]

• December 2011  -  The Use of Insurance as Security for Family Law Support Obligations [PDF]

• September 2011  -  U.S. Citizen Purchasing Insurance in Canada

• May 2011  -  A Trust's 21st Anniversary - A Costly Anniversary to Forget!

• July 2010  -  CALU Tax Roundtable 2010

• March 2010  -  CRA Interpretations: Universal Life Insurance and Charitable Donations

• March 2010  -  Charitable Giving: Future Tax Policy Directions

• March 2010  -  Tax Treatment of Life and Disability Benefits

• December 2009  -  CALU Tax Bulletin 2009

• December 2009  -  Life After Death: Modern Genetics and the Estate Claim

• October 2009  -  Dealing with Private Company Shares at Death: Post-Mortem and Insurance Planning (Part II)

• August 2009  -  Dealing with Private Company Shares at Death: Post-Mortem and Insurance Planning (Part I)

• June 2009  -  Planning for Success: Coping with Adversity

• March 2009  -  Estate Planning with Dynasty Trusts for American Beneficiaries

• February 2009  -  CALU INFOexchange 2009, Vol. 1

• December 2008  -  The Redemption of Shares Transferred to a Surviving Spouse

• October 2008  -  Dispositions of Life Insurance Policies

• September 2008  -  CALU INFOexchange 2008, Volume 3

• September 2008  -  Eligible Dividends - Another New Landscape

• May 2008  -  The CRA Responds: Tax Roundtable 2008

• October 2007  -  Changes to Dividend Taxation - Coming to GRIPs with the Impacts on Life Insurance Planning

• April 2007  -  Death of a Shareholder: post mortem planning

• June 2006  -  Tax Policy Roundtable 2006

• May 2006  -  A Revitalized Look at Shareholder Agreements: Uncovering the Unintended Results

• April 2006  -  Shareholders Agreements: Which areas advisors should focus on

• March 2006  -  The CDA & Life Insurance - Tips & Traps

• May 2005  -  Tax Policy Roundtable 2005

• March 2005  -  Living Buyouts: Do They Work?

• January 2005  -  Wealth Transfer: The Physics of Philanthropy

• January 2005  -  Net Cost of Pure Insurance

• January 2005  -  Personal Tax Planning & Life Insurance

• November 2004  -  APFF Financial Products Round Table

• September 2004  -  Life Insurance on the Move: Cross-Border Tax Implications & Opportunities for Canadian and U.S. Policyholders

• September 2004  -  When an Estate Freeze Goes Awry

• September 2004  -  CRA Opinions: UL, CDA and IRA

• July 2004  -  Corporate-Owned Insurance: Revisting Share Redemption Arrangements

• June 2004  -  Universal Life - In Response

• May 2004  -  The CRA Responds: Tax Policy Roundtable 2004

• June 2003  -  The CCRA Responds: Tax Policy Roundtable 2003

• June 2002  -  The CCRA Responds: Tax Policy Roundtable CALU 2002

• April 2002  -  Succession Readiness in Canadian Family Businesses

• June 2001  -  The CCRA Responds: Tax Policy Roundtable CALU 2001

• February 2001  -  A Practioner's Guide to Life Insurance Trust Declarations

• December 2000  -  Corporate Redemption Buy-Sell Arrangements and the "50% Solution" - Does It Make Sense?

• Manulife Financial - Tax and Estate Planning Group - View List

Manulife Financial.

A new PDF document opens with each link:

• January 2013  -  The last one standing [PDF]

• January 2013  -  CDA Anti-avoidance case [PDF]

• June 2012  -  The Denille Industries Case: Sometimes a Shareholders' Agreement must be interpreted by the Court [PDF]

• February 2012  -  Two Bankruptcy Cases: 2 cases + 2 survivors with joint tenancy + bankruptcy = the bank is out of luck [PDF]

• October 2011  -  Trusts and value of corporate life insurance [PDF]

• September 2011  -  Shareholder benefits and corporate life insurance - How would CRA know? [PDF]

• August 2011  -  All's fair in love & war... yet another case for revoking a beneficiary designation properly on divorce [PDF]

• May 2011  -  Limitations on Creditor Protection and Life Insurance [PDF]

• May 2011  -  Joint Ownership and Life Insurance Considerations [PDF]

• March 2011  -  An estate freeze may not allow family law act planning [PDF]

• March 2011  -  What is required to oust a named beneficiary? [PDF]

• March 2011  -  Is CRA digging in its heels on post-mortem pipeline planning? [PDF]

• November 2010  -  Should a critical illness trigger a buy/sell agreement? [PDF]

• April 2010  -  Simpler process for charitable gifts of life insurance [PDF]

• November 2009  -  Policy loan "repayment" at death? [PDF]

• October 2009  -  Parentco beneficiary of Subco policy - CRA reverses position [PDF]

• August 2009  -  Unknown policies play havoc on distribution of proceeds [PDF]

• September 2009  -  Life insurance and property issues on marriage breakdown [PDF]

• September 2009  -  Determining the cost of life insurance as a charitable gift [PDF]

• August 2009  -  Stop-loss pitfalls [PDF]

• July 2009  -  Insurance not always meant to be security for support [PDF]

• May 2009  -  A beneficiary designation is still unassailable [PDF]

• PPI Professional Resource Center - View Site


PPI Professional Resource Center

Please see this web site: www.ppiadvisory.ca/prc
(requires username and password, contact Lisa Ing to arrange: lisa@fyork.com)


NOTICE TO READERS:
The articles available on this website are distributed on the understanding that the content providers (First York Insurance Agency Limited, CALU, Manulife Financial and PPI Advisory) are not engaged in rendering legal, accounting or other professional advice. If legal or other expert assistance is required, the services of a competent professional person should be sought. Manulife Financial articles are provided with Manulife's consent.