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    This Guide provides financial and tax advisors with a detailed overview of the income attribution rules relating to property income and the new tax on split income (TOSI) rules applicable to business income, and discusses the opportunities that should continue to be available for income splitting between family members. This Guide is current up to and including the TOSI legistlation released by ... En savoir plus

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    Life insurance plays a key role in estate planning for many Canadian families and owners of small businesses. Changes in circumstances can result in the transfer of the policy to another person or business entity. Recent changes in the tax rules governing insurance transfers in combination with Canada Revenue Agency interpretations have made the insurance transfer rules increasingly more complex. ... En savoir plus

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  • Brought to Justice

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    Burned out from his career as a successful Chicago homicide detective, Tony Deluca moves his family to Wisconsin to join the Madison Police Department. Soon after settling in, Tony is asked to lead the murder investigation of a university student. When the main suspect in the case disappears, Tony is forced out of his job and can only watch as the killer remains at large. Six months later, Tony's ... En savoir plus

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