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Summary:

In this episode of Financial Planning for Canadian Business Owners, Jason Pereira, award-winning financial planner, university lecturer, writer, and host interviews Trevor Parry, President of TRP Strategy Group and Tax and Estate Expert. Trevor Parry discusses the ins and outs of post-mortem planning to prepare for what happens to the investments in your holding company after you pass away. 


Episode Highlights: 

● 00:47 – Jason Pereira introduces Trevor Parry. 

● 01:35 – Trevor Parry describes who he is and what he does. 

● 02:16 – They talk about what happens to investments when the owner of a holdings company passes away. 

● 06:22 – What is a loss carry-back and pipeline transactions? 

● 09:28 – How could a corporation essentially be double taxed? 

● 13:44 – Capital dividends have no relevance in a pipeline. 

● 16:24 – What is a spousal role and redeem? 

● 18:31 – How can you reduce the cost of insurance through leverage? 

● 22:38 – They aren’t going to get rid of capital dividend credits. 

● 23:50 – Post mortem planning can be made understandable but not simple. 

● 25:01 – United States rules regarding permanent life insurance are very different from Canada’s. 


3 Key Points 

1. Deemed dividends will be taxed as an ineligible dividend, a non-eligible dividend, or a little of both. 

2. Post-mortem planning options include loss carry backs, share redemptions, pipeline transactions, and also a mixture that involves life insurance. 

3. What is your gut sense of risk? 


Tweetable Quotes: 

● “I am the self-described tax mercenary. So, I am a lawyer by training, collecting a few tax degrees over the past few years and I have a religious devotion to helping entrepreneurs prudently and safely save money.” – Trevor Parry 

● “Corporations are legal persons. They survive you. So, though the value of your shares now has been counted in your terminal return, assuming no roll-over, you still have to do with, or your estate has to do with that corporation.” – Trevor Parry 

● “Canada, without a doubt, has the positive rules and regulations in the G7 when it comes to permanent life insurance.” – Trevor Parry 


Resources Mentioned: 

● Facebook – Jason Pereira’s Facebook 

● LinkedIn – Jason Pereira’s LinkedIn 

● FintechImpact.co – Website for Fintech Impact 

● jasonpereira.ca – Jason Pereira’s

● trevorparry.com – TRP Strategy Group 

● Trevor@trevorparry.com - Trevor Parry’s Email 


Full Transcript


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