Featured Posts

T3 Filing Requirements for Bare Trusts

Understand the rules for 2026 Bare Trust T3 filing requirements in Canada. Learn about common arrangements, exemptions, and upcoming tax deadlines.

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Featured Posts

Right-Sizing Paid-Up Capital to Access the Capital Dividend Account

One recurring issue in owner-managed estate planning is a corporation that has a substantial capital dividend account (CDA) often arising from life insurance proceeds received on the death of a shareholder but is unable to distribute that value to the estate on a tax-free basis….

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Featured Posts

Capital Gains Inclusion Rate: The Final Word

Long-time readers may remember our earlier article on the “Capital Dividend Election Trap,” which warned about the risks created by the Federal Government’s proposed increase to the capital gains inclusion rate (the portion of capital gains that are taxed) from 50% to 66.7%…

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