Ressources
Formulaires, guides et documents à télécharger.
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Are Insurance Premiums Deductible
A technical tax planning bulletin by Stuart L. Dollar of Sun Life Financial analyzing the deductibility of life, health, and disability insurance premiums under the Canadian Income Tax Act. The guide outlines the general baseline rule that insurance premiums are not deductible, while detailing specific statutory exceptions for corporate-owned collateral insurance, group employee benefits, business overhead expense policies, and charitable policy donations.
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Corporate Ownership of Life Insurance
This document by Jean Turcotte (Sun Life) provides an overview of corporate-owned life insurance in Canada, detailing its tax benefits, structural risks, and key legal precedent.
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Is My IFA a Tax Shelter?
This memorandum provides a comprehensive framework for analyzing whether an Immediate Financing Arrangement (IFA) qualifies as a tax shelter under the Income Tax Act (ITA) and the application of subsection 237.1(1), section 143.2, and Regulation 3100 to financed life insurance structures.
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Sun Life Diversified Account (SLDA)
The Sun Life Diversified Account (SLDA) is an investment account option available exclusively through Sun Life's SunUniversalLife II policy, designed to provide steady, tax-preferred growth while managing volatility within a universal life insurance portfolio.
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Tax Implications For Life Insurance
This document by Jean Turcotte (Sun Life) provides an overview of the tax implications surrounding life insurance policy transfers in Canada under the Income Tax Act, detailing general and specific disposition rules, ACB adjustments, taxable benefits, rollovers, and corporate transfer scenarios (such as OpCo-HoldCo and trusts).