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January 24, 2018 – We live in an age of constant change, new challenges, and increasing complexity. At the same time, we’re fortunate to work in an environment abundant in opportunities, if we are open to them.

CALU 2018, to be held May 6 to 9 at the Westin Ottawa, will help you stare down challenges, overcome obstacles, and identify opportunities that you can act on with maximum effectiveness and results. Clearly, confidently, and with impact.

To register, please click here and log into your member account. More details are available on the member-only side by clicking here.

Tax Changes to Private Corporations

Webinar on TOSI and Passive Investment Rules – Replay Available

April 10, 2018 – Today CALU held a webinar to provide CALU members with the most up-to-date information relating to the Tax on Split Income (TOSI) rules and passive investment changes as well as related planning opportunities. Please click here for more details and to access a replay of the webinar.

Update on Draft TOSI Legislation and Passive Investment Rules

February 16, 2018 – On December 13, 2017 the Department of Finance (“Finance Canada”) released revised draft legislation (“draft TOSI legislation”) and explanatory notes relating to the income sprinkling proposals that were originally part of Finance Canada’s July 18, 2017 consultation paper. CALU produced a Special Report which provides a detailed discussion of the draft legislation and outlines our ongoing concerns. The federal government has also confirmed plans to proceed with proposals relating to passive investment income, subject to certain modifications. This draft legislation is expected to be released with the upcoming 2018 federal budget on February 27. Click here for an update on activities being undertaken by CALU in respect to the draft TOSI legislation, as well as the proposed passive investment income legislation. 

Click here to access Department of Finance's 60+ page consultation paper entitled “Tax Planning Using Private Corporations” released on July 18, 2017 as well as other applicable information. Members please click here.

Federal Budget 2018 – CALU's Special Report Now Available

February 27, 2018 – Please click here to view this Special Report, which provides highlights of issues and tax proposals of greatest interest to our members and their clients.

Provincial Sales Tax on Insurance Rolled Back

February 26, 2018 – Today the Saskatchewan government announced it would roll back the 6% provincial sales tax on individual and group insurance premiums. Please click here for more details.


February 21, 2018 – The February 2018 edition of CALU Report, a double issue, is now available. In the first article, “Pre-separation Estate Planning – Asking for Trouble?” discusses two recent family law decisions in Ontario highlight the difficulties which arise when parties attempt to engage in pre-separation “estate planning.” Both cases illustrate the risk of such planning and the fact that the timing is important. The second article “Changes to Voluntary Disclosure Program”, highlights the important changes to the VDP that are set to take place March 1. Please click here for more information.