Florence Marino Auhtor Headshot Image

Florence Marino

Insurance

Florence Marino is Assistant Vice-President, Tax, Retirement and Estate Planning Services, Retail Markets, at Manulife.

Capital Dividend Account changes proceeding Capital Dividend Account changes proceeding

Tax Strategies

Capital Dividend Account changes proceeding

On October 21, 2016, final draft legislation was released and now forms the final measures contained in Bill C-29.

By Florence Marino |November 15, 2016

6 min read

Tax Court ruling a cautionary tale for small biz owners Fallback Image Decorative pattern

Tax Strategies

Tax Court ruling a cautionary tale for small biz owners

What happens when a shareholder does not pay enough for the benefit he received.

By Florence Marino |October 14, 2016

6 min read

Collateral damage: The impact of new life insurance transfer rules Fallback Image Decorative pattern

Life

Collateral damage: The impact of new life insurance transfer rules

The federal budget proposed measures that impact certain transfers of life insurance policies

By Florence Marino |June 15, 2016

6 min read

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