Life insurance contracts are financial instruments designed to last many decades, surviving structural business changes, ownership and family transitions.  Along the way, Corporate Reorganizations, changes in ownership structures, estate plans, family structures, death and business successions trigger a cascading web of complexity.  To top it off, there have been several legislative and tax changes that have made ownership transitions tricky, ACB and CDA calculations complicated.

Life insurance is frequently mandated to securitize assets, to fund shareholder buy-outs, to protect the business when key people are difficult to replace, to equalize an estate, to fund deferred capital gains tax, to replenish capital accounts, and to also fund philanthropic initiatives.

Now that you are stuck dealing with this unique financial instrument that could be around for 60+ years, what questions should you ask and how do you how do you plan now, to avoid unintended consequences of restructuring in the future? How can philanthropic objectives of a family be achieved by using life insurance?

Session description coming soon.

Session description coming soon.

Most gift planners are aware of the ‘big’ issues on the donation of art, but there are many easily overlooked details that can arise in situations such as when the donor is the artist, in the context of estate planning, where the art is of an impermanent nature, where the art may incorporate restricted items or be part of a larger structure, or where the art and the artist reside in different jurisdictions.  This session will look closely at these situations.

Unlike publicly listed securities, gifts of private company shares do not enjoy the same favourable tax rules regarding the tax on capital gains. There are also some rather complex rules surrounding the donation of private company shares; namely Non-Qualifying Securities and Excess Business Holdings Regime rules.  Florence and Nicola will discuss these rules in the context of a case study and highlight opportunities for Excepted Gifts and possible RDTOH refunds associated with a properly developed gift plan.

Experienced CAGP members discuss their experiences with actual gift situations where creative solutions were required to close the gift and realize the donor’s philanthropic wishes! 

Session description coming soon.

The Will Power campaign launched across Canada in September 2021, with the goal of making it common practice for Canadians to leave a gift to charity when planning their estate. Let us take you inside the strategy that lies behind this broad-based marketing campaign. We’ll share insights about public attitudes towards estate giving, marketing strategies that have worked to increase interest and prompt action, and where we’re headed in the future.   This session is suited for both charities and financial/legal advisors.

During this session, experienced CAGP faculty members will come to each table to lead a discussion on a topic of interest for planned giving programs in Canada, and answer your questions.    

Experienced CAGP members discuss their experiences with actual gift situations where creative solutions were required to close the gift and realize the donor’s philanthropic wishes!