Principal Issues: A) Mr. X is a policyholder of an interest in a life insurance policy which has no cash surrender value. Mr. X wants to transfer...

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Principal Issues: Does the designated benefit eligible to be transferred to the surviving spouse's RRIF or RRSP under paragraph 60(l) have to be...

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Principal Issues: Whether subsection 15(1) could apply to the transfer (without consideration) by a corporation of its critical illness insurance...

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Principal Issues: 1) Will section 7 and subsection 7(1.1) apply to the issuance of shares when those shares are issued as a payment of a bonus...

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Principal Issues: Whether our position with respect to Employee Buycos, as stated at the CRA Panel held at the 2012 CTF Annual Conference, has...

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Principal Issues: Does income that is attributed or allocated to another taxpayer, under certain specified provisions of the Act, need to be...

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