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🛡️ Life Insurance, Through the Tax Lens

Term vs Permanent Life Insurance — Which One Fits?

Term, whole life, universal, joint last-to-die — they solve completely different problems. Tell the tool what you're protecting and see the honest fit, a 40-year cost picture, and the corporate-ownership tax angle most comparisons skip.

⚖️ Honest Fit, Not a Sales Pitch 📈 40-Year Cost Chart 🏢 Corporate-Owned Angle ✓ Free · No Sign-up
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What Are You Protecting?
We're accountants, not insurance brokers — this tool explains fit and tax treatment, with illustrative (not quoted) premiums. Get actual quotes from a licensed insurance advisor; we handle the tax side alongside them.
$1,000,000
The honest fit
Cumulative premiums over 40 years — $1,000,000 of coverage

Illustrative premiums for a healthy non-smoker; term lines step up at each renewal (that's the part nobody shows you). Whole life stays level — and unlike term, it's guaranteed to pay out eventually and builds tax-sheltered cash value along the way. Actual pricing varies by insurer and health.

The four majors, side by side
TypeCostLastsPays out?Best for
Term (10/20/30)Low now, jumps at renewalThe term; renewable to ~85Only if you die in the term (>90% don't)Mortgage years, income-replacement years
Whole lifeHigh but level foreverLifeGuaranteed, whenever death occursFinal taxes, estate equalization, CDA planning
Universal lifeFlexible premium + investment sideLife (if funded)Guaranteed if kept fundedHands-on owners wanting investment control
Joint last-to-die~30–40% cheaper than two singlesBoth livesOn the second deathCouples funding the tax at death

Get the structure right before you sign

Who owns the policy, who the beneficiary is, and how it meets your will decides the entire tax outcome. We review it with you — and coordinate with your insurance advisor and lawyer.

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Match the Tool to the Timeline

Almost every life-insurance mistake is a timeline mistake. A mortgage is a temporary problem — term insurance covers it cheaply and then politely expires. The tax bill on your estate is a guaranteed problem — it will happen, on a date nobody knows. Covering a permanent certainty with a temporary product (or vice versa) is how people end up over-paying or under-protected.

The Majors in Plain English

  • Term — rent. Cheap for the window you need, steep renewals after, nothing back when it ends
  • Whole life — own. Level premium, guaranteed payout, tax-sheltered cash value that compounds quietly
  • Universal life — own, with a throttle. Flexible deposits and an investment account inside; more control, more ways to get it wrong
  • Joint last-to-die — a structure, not a product. Insures a couple, pays on the second death — exactly when the deferred tax bill lands

Why Incorporated Owners Play a Different Game

If you own a corporation, premiums can be funded with corporate dollars taxed at ~11% instead of personal dollars taxed at up to 48% — and on death, the benefit (less the policy's adjusted cost basis) credits the Capital Dividend Account, letting your company pay a tax-free capital dividend to your estate. That combination is why the classic estate plan is a corporately-owned, joint last-to-die whole life policy. We walk through the full mechanics in our guide: Corporate-Owned Life Insurance and the Tax at Death.

Where People Get Burned

  • Naming a person (not the corporation) as beneficiary — and losing the CDA credit entirely
  • Letting the operating company own the policy, exposing it to business creditors
  • Buying permanent coverage for a temporary need and surrendering early at a loss
  • Renewing term at 60+ out of inertia when the need became permanent years ago
  • Wills that don't line up with the policy — breaking the spousal rollover the plan depended on

How Swift Fits In

Insurance advisors quote the policy; we pressure-test the structure — ownership, beneficiary, CDA mechanics, the passive-income rules, and how it all meets your will and shareholders' agreement. Pair this tool with our Dying Without a Will tool to see what's at stake, then talk to our estate planning team.

Insurance Is the Easy Part — Structure Is the Win

Book a consultation and we'll map your tax at death, review the ownership and beneficiary setup, and coordinate with your insurance advisor before you commit to decades of premiums.

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Related Services & Resources

→ Corporate Insurance & the Tax at Death → Dying Without a Will — Alberta → Estate Planning