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Canadian Taxation of Life Insurance, Fourth Edition
For those who practice in the field of business or personal tax and estate planning, a clear understanding of current rules for taxation of life insurance policies and annuity contracts is a vital requirement for success.

Canadian Taxation of Life Insurance is a comprehensive reference source that provides inestimable assistance to lawyers, accountants and financial and insurance advisors in supplying clients with business or personal tax and estate planning advice — and in evaluating, planning and maximizing the potential product benefits that life insurance products provide. The income tax rules applicable to life insurance policies are discussed from a current and historical perspective.

The book discusses in detail the use of life insurance in estate and business planning contexts and the resulting tax consequences associated with these uses. In addition to the tax consequences of life insurance in the corporate, partnership or personal contexts, this book also discusses the accounting consequences associated with certain of these contexts. The tax consequences associated with common transactions involving life insurance policies, for example, transfers of ownership or other dispositions of a policy, are also discussed in depth.

Current to August 1, 2007, the fourth edition includes comments relating to the Fourth Protocol to the Canada-US Tax Treaty. The text has been expanded and updated and includes material on the impact of new dividend tax rules, particularly in respect of buy sell planning; the concept of fundamental change (as related by the CRA in several technical interpretations) in relation to life insurance policy dispositions; the concept of impoverishment (as related by the CRA in several technical interpretations) in shareholder benefit contexts; GAAR and interest deductibility post “Lipson” decision and the impact on leveraged life insurance strategies; CRA commentary regarding insurance held by spousal trusts, and the new position of CRA relating to charitable gifts of existing life insurance.

Topics include:
  • History of life insurance policy taxation
  • Description of life insurance products
  • Taxation of life insurance policies, and valuation issues
  • Personal life insurance needs and applications
  • Business insurance needs
  • Split-dollar insurance arrangements
  • Trusts and life insurance
  • International issues
  • Life insurance and partnerships
  • Insurance and charitable giving
  • Annuities and segregated funds
  • Annuities: contracts, deferred, insured and planned giving
  • Taxation of structured settlements
  • Segregated funds.
The fourth edition was released May 2008. The third edition was released April 2006.

DESCRIPTION
Authors Joel T. Cuperfain, LL.B., LL.M. and Florence Marino, LL.B., B.A., Tax Estate Planning Group of Manulife Financial
Publisher Carswell
Year of release 2008
Format Softcover
Pages 585 pages
Catalogue No. 978-0-7798-1507-4
Price 104.00$
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Bilingual No

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Dernière modification: 14 mai 2008
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