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Book S.O. Annual/biannual/biennial
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Approximately 730 pages
1 volume bound

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Canadian Taxation of Life Insurance, Ninth Edition
By: Manulife Financial, Tax, Retirement & Planning Services, Florence Marino, B.A., LL.B., TEP, John Natale, B.Comm., LL.B.
Availability: In Stock

Canadian Taxation of Life Insurance provides an extensive discussion on the Tax Treatment of Life Insurance and Estate Planning Strategies

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.

About the Author

Florence Marino, B.A., LL.B., TEP, began her career as a tax lawyer at Stikeman Elliott LLP, Toronto. Her experience includes personal and corporate tax, trusts, estate planning and administration, as well as life insurance and critical illness insurance taxation. She joined Manulife in 1989 and, in 1994, she became Assistant Vice President of the Tax & Estate Planning Group. She provides tax, estate and insurance planning support and consultation to advisors regarding complex cases in the affluent and business markets. She is a member of the Canadian Bar Association, the Canadian Tax Foundation, the Waterloo- Wellington Estate Planning Council, the Conference for Advanced Life Underwriting and the Society of Trust and Estate Practitioners. She is a frequent speaker at industry conferences and seminars including the Canadian Tax Foundation, the Conference for Advanced Life Underwriters, STEP and Advocis and has published numerous articles for Federated Press Insurance Planning.

John Natale, B.Comm., LL.B., is the Assistant Vice President of the Tax, Retirement & Estate Planning Services for Manulife. He joined Manulife in 2001, having previously worked for a national accounting firm and a private law firm. He has experience with estate planning and wealth management strategies and a wide variety of general tax matters including trusts and annuities. John is a frequent speaker at industry conferences and seminars, has published articles on estate planning and income strategies, and has appeared as a guest expert on BNNTV. He has a Bachelor of Commerce degree from the University of Toronto and a Bachelor of Law degree from the University of British Columbia. John was called to the Ontario Bar in 1998. He has obtained his CSC certificate and completed the CICA In-Depth Tax Course. John has an Elder Planning Counselor (EPC) and a Certified Financial Planner (CFP) designation and is a member of the Ontario Bar Association and the Canadian Tax Foundation.