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FEDERAL PUBLICATIONS INC. |
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Canadian Taxation of Life Insurance, Fifth Edition |
| January 16, 2012: The Sixth Edition is
in preparation and is expected to be released in March 2012 (price TBA). If you
would like to be notified when the new edition is available to order, please
contact
us. We still have limited stock of the Fifth
Edition. |
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| Format | Softcover | |
| Catalogue No. | 978-0-7798-2327-7 | |
| Pages | 598 | |
| Language | English only | |
| Price | $110.00 | |
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| Edited by Florence Marino, B.A., LL.B., and Gail Grobe, C.A., C.F.P., of the Tax and Estate Planning Group, Manulife Financial. Published by Carswell, 2010. This title is updated biennially. The fifth edition was released March 2010. The sixth edition is expected to be released in March 2012. Description: |
| Description of the 2010 Fifth 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, 2009, the fifth edition includes a new chapter on leveraged life insurance, with detailed discussion on the Supreme Court of Canada decision in "Lipson" and the application of the general anti-avoidance rule. It also includes new commentary on: the use of life insurance in family business succession planning, life insurance as a corporate investment, planning opportunities and accounting for insured annuities, and Canada Revenue Agency's comments on policy loans and features that give rise to dispositions of life insurance policies. Topics include:
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| Price and availability subject to change.
Shipping and applicable taxes extra. Questions about this product? Please e-mail us. This page last modified: January 16, 2012 |
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