Featured Articles
Is My IFA Life Insurance Policy An Unregistered Tax Shelter?
Application of subsection 237.1(1), section 143.2, and Regulation 3100 to IFA structures
Nov. 2, 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 is a plain-English version of the full analysis at tax-shelter.ca. It shows w...
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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