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Canadian Taxation of Life Insurance, Ninth Edition

Auteur(s) :
Marino, Florance; Natale, John
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Prix :
125,00 $
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Table des matières  


For those who practice in the fields of estate planning and business or personal tax, a clear understanding of current rules for taxation of the life insurance policies and annuity contracts is vital. Canadian Taxation of Life Insurance is a unique and comprehensive reference source that provides inestimable assistance to lawyers, accountants, and financial & insurance advisors in evaluating, planning and maximizing the potential benefits that life insurance products provide. The authors discuss, in detail, the use of life insurance in business and estate planning, including income tax rules applicable to life insurance policies from both a current and historical perspective. Extensive coverage is given to various insurance strategies, their tax consequences in corporate, partnership and personal contexts, as well as the accounting implications associated with these strategies.

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