Archive for the ‘Guardianship’ Category

DISABILTY TAX CREDIT CERTIFICATE: WHO CAN CERTIFY?

Tuesday, October 4th, 2016

Which medical professionals can certify on a Disability Tax Credit Certificate ("Form T2201"), that an individual has a severe and prolonged impairment in physical or mental functions? Can a registered oral surgeon or other oral specialist, licensed to be so by a provincial body be considered to be a medical ...

ESTATE PLANNING REFRESHER: TRANSFER OF LIFE INSURANCE

Tuesday, May 31st, 2016

From time to time, we are asked about the tax consequences of transferring life insurance policies particularly in the context of some common (or not-so common) estate and trust planning scenarios involving transfers. As most people know, when a transfer of ownership of a life insurance policy occurs, the ...