The site has been refreshed to reflect the changes implanented in 2016.  Namely the GRE proposals to extend to 60 monthes, New Section 5.3 - Gift of Life Insurance Through Personal Corporations, response to the question: Can I refuse a gift (Bequest Section 4), Holding and Operating Company definitions, and a brief discussion of the ACB impact of the new insurance rules out in 2016.

Addional examples will be provided soon that reflect the increased tax rate from 25% to 29% and its corresponding increase in RDTOH and other tax factors.   

Enjoy!