Bill C-208 – intergenerational transfers and changes to section 84.1 of the Income Tax Act

November 24, 2021 – 3:10 p.m. to 4:25 p.m.


  • Kim G.C. Moody, FCPA, FCA, TEP, CEO, Moodys Tax Law LLP
  • Daren Baxter, QC, TEP, Partner, McInnes Cooper
  • Moderator: Bryan McNulty, TEP, LL.B, Tax and Estate Planning Consultant, Equitable Life of Canada


Discussion on section 84.1 before the changes recently introduced prior to Bill C-208 and how it created unequitable results for transfers of shares to family members. Discussion on how the changes to Bill C-208 have been implemented operate (what they allow and don’t allow), as well as some planning that may now be permitted including what may not have been intended, and how the CRA may respond. If changes are introduced and/or enacted before the conference, how does that change things? If no changes, what possible changes are likely? Where can life insurance fit into the planning?

(Technical, Advanced)

This workshop is organized by the Associates’ Meeting Committee.

CE credits available, subject to course approval (T = tentative)

  • Institute for Advanced Financial Education (Advocis) – 1.25
  • FP Canada – 1.25
  • Alberta Insurance Council – 1.25 (T)
  • Insurance Councils of Saskatchewan – 1.25
  • Insurance Council of Manitoba – 1.25 (T)
  • Chambre de la sécurité financière (Québec) – 1.00 PDU (Insurance of persons)