Post Mortem Pipeline Planning – Business Continuity

Tuesday, September 20th, 2016

Recently, a fellow blogger wrote about the benefit of post-mortem pipeline transactions to avoid double tax on disposition of certain assets. Briefly, a pipeline transaction is a form of transaction whereby the assets of a corporation are distributed to shareholders utilizing the high adjusted cost base resulting from the capital gains ...

CAPITAL DIVIDEND ACCOUNT ELECTIONS AND THE DATE GONE WRONG?

Tuesday, September 6th, 2016

As I mentioned in a previous blog, the capital dividend account (“CDA”) is often a central feature of tax planning for individuals with private corporations with the opportunity to make tax-free distributions to shareholders on the disposition of certain capital assets. It gains particular focus in estate planning scenarios and ...