数字福音[10] …

🔊 Play 音频 3 分钟

由于全球大流行加速了科技采用的步伐，虚拟生态系统产生了更多人的参与。这种变化突显了教会需要开发创新的内容来促进圣经的普及。进入“应许之地” – – 一个基督教影响下的我的世界宇宙，旨在通过精心打造的虚拟景观，如古代耶路撒冷和加利利海，促进对圣经教导的互动探索。游戏中提供的定制课程可以帮助引导属灵成长，协助用户在信仰旅程中前行。

当前的沙盒计划旨在提供引人入胜的游戏体验，并跨越地理界限实现导师关系和门徒训练。受过培训的导师与各个年龄段的在线访客开展有意义的信仰交流，在过程中审慎地分享福音。这在一些地区特别有帮助，这些地区公开分享宗教信息仍然是禁止的，而且常常可能危及个人的人身安全。

同情国际成功的筹款活动通过销售被称为非同质化代币的数字资产为海地的高成就学生提供了大学奖学金。你可以将这些NFTs视为数字艺术收藏品，每个都有其独特的代码，为每个买家验证所有权。

这个特别展品的销售提供了资金，为每个学生购买了一台笔记本电脑，并给他们机会共同参与持续的领导力开发，支持他们接下来几年的教育。如果我们进一步推演这个用例，像这样的数字艺术作品的所有权可以充当一个虚拟的“钥匙”，用来为个人提供参与志同道合的捐助者社区，或联络特定组织和网络中服务的牧师和宣教士。成为这个网络的一部分的好处远远超出了当前通过电子邮件收月度支持信的现状。

通过与捐赠者者内部圈子保持联系，捐赠者将能够实时从传教士那里收到更多的新消息。通过采用加密货币等数字资产，支持者可以提高问责制，并安全地与传教士保持更密切的联系，这些传教士很少利用他们支持者的专业知识和祈祷后的建议来开展工作。奉主蒙恩! 阿们!

数字福音[10] …

🔊 Play 音频 3 分钟

为大使命的工作提供资源至关重要，而能够使用加密货币进行捐赠去中心化和网络3上增加了更多好处。加密货币可以提供更高的效率和透明度，加密货币捐赠可以帮助吸引新的捐赠者，如那些更熟悉数字资产所有权的人。除了接受国家货币转账外，加密货币还增加了资金来源的多样性。加密货币的底层区块链技术可以创造新的跟踪和管理慈善捐赠的方式。

将圣经翻译成特定语言并非易事。即使有一个经验丰富的翻译团队，编辑人员，神学家和校对人员，也可能需要超过十年的时间才能完成。然而，通过利用网络3和人工智能的力量，基督的身体可以跨越语言障碍，让人们获得福音。

网络3创新者已经开始将这些技术应用于众包超过7,000种部落语言的翻译引擎的创建。例如，正在开发中的一款名为“便雅悯部落之战”的游戏，目标是利用全球在线社群的力量来翻译超过7,000种部落语言。

通过增强现实技术众包翻译工作，战争部落的目标是通过类似于游戏赚钱的收入模型的活动代币，成为偏远人群的就业渠道。

将网络3和人工智能应用于解决将福音翻译成不同语言的缓慢和昂贵问题，可以吸引全球观众，促进彼此之间更深入的联系，同时专注于圣经真理。

它可以通过吸引多元化社区和使用母语者，支持准确高效的合作，将圣经翻译成甚至是最偏远语言。人工智能驱动的自然语言处理具有非常大的潜力，成为一种快速强化神圣文本转化为非贸易语言的过程的方式。奉主蒙恩! 阿们!

数字福音[10] …

🔊 Play 音频 3 分钟

去中心化是一个复杂而多方面的概念；没有一个公认的单一定义。然而，它通常被描述为权力或权威从一个中央位置或组织向外分散。

按照这个定义，去中心化提出了决策应尽可能地在最低的层面作出，应最接近受这些决策影响的人。它也可以被视为促进参与和民主的工具，让人们在他们被统治的方式上拥有更多发言权。

去中心化可能是具有挑战性的，要确保每个人在自己的治理中拥有平等的声音和利益可能是难以管理的。然而，我们相信应用去中心化的原则是值得努力的，因为良好地实施去中心化具有建立更加强大和更公正的教会、社区和社会的潜力。

批评去中心化的人认为，与中心化在决策中的效率和明晰性相比，它过于脆弱，特别是当中心化系统受益于简化的流程时。然而，集中化也可能带来限制自主权、隐私和个人自由的代价。

去中心化的概念是网络3技术的核心，预示着一个新时代的到来，其中控制和权力分散在生态系统参与者之间。它提供了一个新的模式。这些工具能够创建一个支持坚实的经济去中心化的数字基础设施。这种去中心化的方法促进了创新、包容性和透明度，与传播 的使命相一致，同时保护了个人的自由和选择权。正如威廉·穆加亚尔所说：“在网络3中，去中心化承诺减少对中心化守门人的依赖，促进更加民主的决策，并在网络边缘促进创新。”

常见的网络3流行词包括元宇宙、区块链、加密货币、去中心化应用程序、智能合约、去中心化金融、非同质化代币、人工智能、物联网、增强现实和虚拟现实。这并不是一个详尽的清单，我们不会详细介绍每个术语。

然而，总体而言，这些技术大多刚刚进入公众视野，除了它们理论的使用案例之外，在主流界的采用仍然是有限的。这种有限的采用的一些原因包括，概念复杂性、高开发成本、缺乏用户友好性、安全性问题、滞后的监管以及有整合入现有系统的有限。

与任何生态系统发展一样，需要更广泛的采用来发展网络3提供的服务和利益。虽然从技术上已经采取了措施来促进更高的采用率，但需要更多的意识、知识和政府监管来鼓励人们的参与。

全球基督徒已经开始认识到如何利用这些由网络3技术带来的好处。奉主蒙恩! 阿们!

家庭信托KPMG …

Updated Meeting Outline: Tong Family Trust – Wind-Up, Estate Freeze, and New Trust Setup

1. Introduction & Purpose of Meeting (5–10 mins)
Clarify goals of the meeting:
1. Strategic Wind up the existing Tong Trust strategically
2. Complete second estate freeze within the current trust
3. Establish a new trust for long-term intergenerational planning
2. Review of Existing Tong Trust (10–15 mins)
Summary:
· Trustees: Peter, Grace, Tim, Calvin
· Capital Beneficiaries: Tim, Calvin
· Income Beneficiaries: Josiah, Solomon, Bethany, Adam, Hannah, Charlotte
· Assets held – shares of G&P Tong Gem Holdings (G&P), G&P owns Next Generation Properties Ltd. and Solid Gem Properties Ltd. which hold 12 real estate investments
· 21-year deemed disposition date small consideration
3. Proposed Estate Freeze Within Existing Trust (20–25 mins)
Legal and tax implications of winding up
· Any accrued capital gains, lifetime capital gain exemption (LCGE) planning
· CRA compliance (T3, trust reporting obligations)
Timing and method of winding up
· Purpose of Freeze – Lock in current value of Tim and Calvin’s shares
· Transfer future growth to 3rd generation, optional for Tim and Calvin
· Facilitate use of LCGE and reduce tax on future gains
Freeze Mechanics
· Convert Tim and Calvin’s common shares (owned through the trust) to fixed-value preferred shares
· Issue new common (growth) shares to the trust (existing or new trust)
· New Trust holds new growth shares for benefit of grandchildren
· Use Section 86 or 51 rollover for freeze
· Section 85 election if shares are contributed to the trust (T2057 election to file)
· Update corporate records and shareholder agreements
· Draft valuation of holding investment completed
· Determine redemption value of preferred shares and FMV of new common shares
4. Planning for New Trust Setup (15–20 mins)
· Trust Purpose
o Intergenerational wealth transfer
o Equal family control (Tim & Calvin)
o Protect assets and maintain income-splitting flexibility (TOSI implications)
o Facilitate future periodic estate freezes and LCGE planning
· Key Roles
o Settlor: Neutral third party (non-beneficiary, non-trustee)
o Trustees: Peter, Grace, Tim, Calvin
o Equal control mechanism between Tim and Calvin
o Define rules for successor trustees
o Capital Beneficiaries: Tim, Calvin, Josiah, Solomon, Bethany, Adam, Hannah, Charlotte
o Income Beneficiaries: Tim, Calvin, Josiah, Solomon, Bethany, Adam, Hannah, Charlotte
o Voting and decision-making power must stay equally split between Tim and Calvin
o Include mechanism for jointly appointing successor trustees
5. Tax Planning Strategy (15–20 mins)
· Avoiding s. 75(2) attribution:
· Ensure settlor is not a beneficiary or contributor
· Ensure contributions to new trust don’t allow reversion
Lifetime Capital Gains Exemption (LCGE) planning:
· QSBC share eligibility for trust and beneficiaries
· Ability to multiply LCGE among family members (consideration for future spouses)
· Timeline and structure for trust to hold shares for minimum 24 months
CRA Compliance:
· T3 trust filings and expanded trust reporting rules (Schedule 15 beneficial ownership)
· Determine any Trigger for reporting and timelines
6. Mechanics of Trust Wind-Up and Transition (10–15 mins)
· Outline of how and when the existing trust will be wound up:
o After freeze is complete, determine if growth shares need to be held for minimum period
· Strategy for rolling forward assets into new trust
Tax implications and timing:
· Avoid triggering unnecessary gains
· Take advantage of any tax deferral strategies
7. Next Steps & Action Plan (10–15 mins)
Task Responsible Party Timeline
Confirm settlor for new trust Family / Lawyer [Date]
Corporate reorganization & freeze Tax Accountant [Date]
Draft new trust indenture Tax Accountant [Date]
CRA elections and forms Calvin Tong [Date]

最新会议提纲：Tong 家族信托 – 清盘、遗产冻结及设⽴新
信托
1. 会议介绍及⽬的（5-10 分钟）
明确会议⽬标：
1. 战略性地清盘现有 Tong 家族信托
2. 完成现有信托内的第⼆笔遗产冻结
3. 设⽴新信托，进⾏⻓期代际规划
2. 审查现有 Tong 家族信托（10-15 分钟）
摘要：
· 受托⼈：Peter、Grace、Tim、Calvin
· 资本受益⼈：Tim、Calvin
· 收⼊受益⼈：Josiah、Solomon、Bethany、Adam、
Hannah、Charlotte
· 持有资产 – G&P Tong Gem Holdings（G&P）的股份，
G&P 旗下拥有 Next Generation Properties Ltd. 和 Solid
Gem Properties Ltd.，持有 12 项房地产投资
· 21 年视同处置⽇⼩额对价
3. 现有信托内拟议的遗产冻结（20-25 分钟）
法律清盘的税务影响
· 任何应计资本利得、终⾝资本利得免税 (LCGE) 规划
· 加拿⼤税务局 (CRA) 合规（T3，信托申报义务）
清盘的时间和⽅式
· 冻结⽬的 – 锁定 Tim 和 Calvin 股份的当前价值
· 将未来增⻓转移给第三代，Tim 和 Calvin 可选择
· ⽅便使⽤ LCGE 并减少未来收益的税收
冻结机制
· 将 Tim 和 Calvin 的普通股（通过信托持有）转换为固定价
值优先股
· 向信托（现有或新信托）发⾏新的普通股（增⻓股）
· 新信托持有新的增⻓股，以惠及孙辈
· 使⽤第 86 或第 51 条展期进⾏冻结
· 如果股份被捐赠给信托，则选择第 85 条（T2057 选择申
报）
· 更新公司记录和股东协议
· 完成控股投资估值草案
· 确定优先股的赎回价值和新普通股的公平市场价值
4. 新信托设⽴规划（15-20 分钟）
· 信托⽬的
o 代际财富转移
o 平等的家庭控制权（蒂姆和卡尔⽂）
o 保护资产并保持收⼊分配的灵活性（TOSI 的影响）
o 促进未来定期遗产冻结和 LCGE 规划
· 关键⻆⾊
o 委托⼈：中⽴的第三⽅（⾮受益⼈，⾮受托⼈）
o 受托⼈：彼得、格蕾丝、蒂姆、卡尔⽂
clear
Translate Sign in
o 蒂姆和卡尔⽂之间的平等控制机制
o 定义继任受托⼈的规则
o 资本受益⼈：蒂姆、卡尔⽂、约西亚、所罗⻔、⻉瑟尼、
亚当、汉娜、夏洛特
o 收⼊受益⼈：蒂姆、卡尔⽂、约西亚、所罗⻔、⻉瑟尼、
亚当、汉娜、夏洛特
o 投票权和决策权必须在蒂姆和卡尔⽂之间保持平等分配
o 包括共同任命继任受托⼈的机制
5. 税务规划策略（15-20 分钟）
· 避免…… 75(2) 归属：
· 确保委托⼈不是受益⼈或贡献者
· 确保对新信托的贡献不允许复归
终⾝资本利得免税 (LCGE) 规划：
· 信托和受益⼈的 QSBC 股份资格
· 家庭成员之间增加 LCGE 的能⼒（考虑未来配偶）
· 信托持有股份⾄少 24 个⽉的时间表和结构
加拿⼤税务局 (CRA) 合规：
· T3 信托申报和扩展的信托报告规则（附表 15 受益所有
权）
· 确定任何报告触发条件和时间表
6. 信托清盘和过渡机制（10-15 分钟）
· 概述现有信托的清盘⽅式和时间：
o 冻结完成后，确定增⻓份额是否需要持有最短期限
· 将资产转⼊新信托的策略
税务影响和时机：
· 避免触发不必要的收益
· 利⽤任何延税策略
7. 下⼀步步骤和⾏动计划（10-15 分钟）
任务 责任⽅ 时间表
确认新信托的委托⼈ 家庭/律师 [⽇期]
公司重组和冻结 税务会计师 [⽇期]
起草新的信托契约 税务会计师 [⽇期]
加拿⼤税务局选举和表格 Calvin Tong [⽇期]
安排下⼀次家庭信托审查 家庭 2028

Planning the Future – Life Insurance, Trusts and Estate Planning

So you’ve now amassed your wealth and may be wondering whether you should consider estate planning and generational wealth transfer.  While each person’s situation is different, I have a rule of thumb for everyone to follow: If you have more wealth than you can spend in your lifetime, you need to think about the future.

Everyone know there are two sure things in life; death and taxes, but for those that have accumulated a lot of wealth, they can come at the same time!

In section 70 of the Income Tax Act, there is a deemed disposition of all the deceased’s assets at fair market value immediately before death.  If left unplanned, all property owned by the deceased will have deemed to have been sold at fair market value.  This includes all investments, and real property at the capital gains rate, and remaining RRSPs, RRIFs and other earnings included in the final return as income. 

There are a couple of scenarios where taxes may be lowered or deferred in the event of death.  The first lies in Section 70(6) where it provides for a rollover of all assets to a spouse or common-law partner, which leads to a deferred-tax transfer.  The second is to determine if there are any qualified small business corporation shares, farm property, and fishing property.  If so then the Lifetime Capital Gains Exemption (LCGE) may be available to reduce the tax on the capital gain, close to $1 million depending if the LCGE has been used before.

Upon death, taxes can significantly reduce the value of an estate.  A 20-year US study found that 70 per cent of wealthy families lost their wealth by the second generation, and 90 per cent by the third.  This concept is commonly referred to as the “wealth transfer problem” and it suggests that wealth doesn’t typically survive beyond two or three generations due to various factors, such as inadequate and unprepared financial management, possible conflict over inheritance, or tax erosion of wealth through generational transfer.  With respect to the issues arising from tax, we will provide four strategies curtail the impact that the next generation will face.

 

The Waterfall Method

Life insurance is a logical option when planning to pay for estate taxes because of the timing.  If you can forecast and estimate your taxes owing, adjusting a policy to fit your future needs can be a ‘hand in glove’ move.  While life insurance can be expensive, particularly for permanent policies, with premiums potentially increasing over time and payments generally non-deductible for tax purposes, an effective strategy for leveraging life insurance is the Waterfall Method.

The Rockefeller family accumulated wealth in the multi-billions and has been able to preserved it through strategic use of trusts, financial education, and life insurance.  The family have effective passed down their wealth across seven generations and 170 descendants, fostering responsible management and maintaining their legacy through disciplined planning and family unity. 

Also termed the Rockefeller method, the waterfall method is the use of life insurance in estate planning involving a structured approach to distributing policy proceeds. First, the payout covers debts and estate taxes. After these are settled, the remaining funds are allocated to beneficiaries. Life insurance proceeds are typically tax-free, making it an effective way to transfer wealth to the next generation. Policies can also be gifted to the next generation once they reach 18, providing them with a tax-free inheritance. This strategy ensures that financial obligations are addressed first, while enabling the next generation to benefit from a significant, tax-advantaged gift when they are ready to manage it.  Policies can used as security to obtain financing or a loan as well.

 

Trusts

An inter vivos trust (or living trust) is a valuable estate planning tool in Canada, offering several benefits. While transfers to the trust may trigger capital gains taxes, it allows for strategic tax planning by distributing income to beneficiaries, potentially reducing overall tax liability if they are in lower tax brackets. The trust provides flexibility, enabling the trustees to retain control over assets and specify how and when beneficiaries receive their benefit. This is particularly beneficial for minor children or beneficiaries who need financial guidance.

Furthermore, capital beneficiaries in the trust play a crucial role in facilitating wealth transfer to the next generation, ensuring that assets are passed on efficiently. Additionally, the assets in the trust are often shielded from creditors, providing added protection. Inter vivos trusts are especially useful for blended families, helping ensure fair and clear distribution of assets in complex family structures, such as those involving stepchildren or second marriages. Overall, an inter vivos trust helps manage wealth, minimize taxes, and ensure that assets are passed down according to the settlor’s wishes, both during their lifetime and after death.

Family trusts are a powerful tool for multiplying access to the Lifetime Capital Gains Exemption (LCGE), particularly when selling shares of a qualifying small business corporation. By having multiple beneficiaries such as the spouse and children named in the trust, and ensuring they meet the criteria for the exemption, a portion of the capital gain can be allocated to each beneficiary. This allows the trust to effectively claim multiple LCGE amounts, significantly reducing the overall tax liability on the sale. For example, if four beneficiaries each qualify for the exemption, over $4 million of capital gains could potentially be sheltered from tax. This strategy requires careful planning and compliance with CRA rules, but when executed properly, it creates substantial tax savings and enhances the after-tax proceeds of a business sale.

While an inter vivos trust offers many benefits, it also has drawbacks. One key limitation is the 21-year rule, which means the trust must be terminated or assets distributed after 21 years, potentially triggering capital gains taxes.  Additionally, there’s a risk of creating a reversionary trust, where the assets could revert to the settlor, which may lead to unintended tax consequences or complications in wealth distribution. Moreover, establishing and maintaining the trust can involve administrative costs and complexities.

Another limitation to trusts is the “kiddie tax rules”, which was introduced in 1999 under Section 120.4 of the Income Tax Act.  Tax unearned income (such as dividends, interest, and capital gains) earned by children under 18 at the highest marginal rate. This prevents income splitting by ensuring such income is taxed at appropriate levels, rather than being shifted to children in lower tax brackets.

 

Estate Freezes and Redeeming Preferred Shares

An estate freeze is a powerful strategy used in estate planning to reduce anticipated tax liabilities upon death, particularly for individuals with substantial assets or family-owned businesses. This strategy essentially locks in the value of assets at their current value, ensuring that any future appreciation in those assets is passed on to future generations, rather than being taxed as part of the estate. This approach can also be used in conjunction with the redemption of preferred shares as a way to grind down pregnant estate taxes and maximize the wealth passed down other beneficiaries.

The first basic concept of an estate freeze involves transferring the future growth of assets to heirs while retaining the current value of the assets in the individual’s estate. This is typically done by exchanging common shares to preferred shares to the estate holder (often the parent or senior family member), which are fixed at their current value.  A swap of common shares to preferred share can be done on a tax deferred basis under Section 51 of the Income Tax Act.  The next step is to issue new common shares at a nominal value.  These new common shares of the business or asset, which are expected to appreciate in value over time, can be assigned to the next generation. The preferred shares are fixed at the fair market value of the company at the time of the freeze, ensuring that the estate holder doesn’t face a larger tax burden on the future growth of the assets.

Freezing your estate through preferred shares, but that’s the first half of the equation.  The redemption of preferred shares now becomes an essential aspect of reducing tax liability when the estate holder passes away.  A periodic redemption of shares occurs when a corporation buys back its own shares. For preferred share redemptions, the company repurchases the shares at an agreed-upon value.  As the cost base (initial cost of the shares or paid up capital) for shares are typically low, this may quickly lead  lead to a deemed dividend for the shareholder, meaning the amount over the original cost of the shares is treated as dividend income, subject to tax. The deemed dividend under Section 84(3) of the Income Tax Act is taxed at the applicable dividend tax rate.

So why does this matter?  Each redemption you make effectively leads to paying taxes today that you would have paid when you die.  By redeeming preferred shares over time, you can reduce the number of shares held at death, which lowers the estate’s ultimate tax liability.

In the beginning of the chapter I asked if you have more wealth than you can spend in your lifetime.  If you have enough, redeeming shares and received deemed dividends today will spread out your tax liability throughout your life instead of at the end of your life.  At this stage, you should strongly consider replacing compensation of wages for the more powerful compensation of the deemed dividend.  Wages have the advantage of a tax deduction, but a deemed dividend has two advantages, one being the dividend tax credit and the other paying taxes today that you will owe anyway.

 

Donations of Preferred Shares

Donating preferred shares to a registered charitable foundation can be an effective strategy in estate planning to manage taxes upon death, benefit from donation tax credits. Under Section 110.1 of the Income Tax Act, when preferred shares are donated, the donor can claim a charitable donation tax credit based on the fair market value of the shares at the time of donation. This credit can offset the tax liabilities that arise upon death, particularly capital gains taxes under Section 38 of the Income Tax Act on appreciated assets. By donating appreciated preferred shares to a registered charity or foundation, the donor avoids triggering capital gains tax, as the shares are deemed to have been disposed of at their fair market value, effectively reducing the donor’s taxable income.

In addition to the immediate tax benefits, this strategy allows for the deferral of cash otherwise needed to pay for estate taxes. By donating the shares rather than liquidating them, the donor doesn’t need to sell the shares and pay taxes on the proceeds.

Repurchasing the preferred shares back over time is the final step to bringing the estate back to its original ongoing interest in the company or assets. However, repurchasing shares after donating them might have tax implications, particularly if done within a short period after the donation. If the donor repurchases the shares at a later date, they would need to ensure the transaction is structured correctly to avoid any unintended tax consequences, such as triggering a deemed disposition of shares under Section 70 or violating the rules around split donations as outlined in the Income Tax Act.

One of the challenges in this strategy is that the preferred shares must be properly structured to ensure they qualify for donation purposes. The donor should ensure that the shares are transferred to the charity without any encumbrances or conditions, that they are redeemable and retractable, as this could complicate the donation.  Additionally, as the preferred shares have a redemption feature, it’s important to consider how this will interact with the charitable donation. 

The repurchase of the shares will occur at the fair market value at the time of the donation. The cost of the benefit of deferred cash flow is the fair market value of the shares and the donation tax credit.  However, it’s important to note that if the repurchase takes a longer period, it could affect the present value of the original donation, potentially introducing additional complexities.

 

Pipeline Planning for Estate Planning Upon Death

One of the most significant tax pitfalls in estate planning for incorporated business owners is the risk of double taxation upon death. As mentioned in the beginning of the chapter, when a shareholder dies, the fair market value (FMV) of their private company shares is deemed to be disposed of at death under subsection 70(5) of the ITA. This creates a capital gain on their final return.

The problem: If the estate then tries to withdraw the corporate assets (typically cash or property), those same funds may be taxed again as a dividend when distributed out of the corporation — effectively taxing the same value twice.

The Pipeline Solution: tax planners often use a pipeline strategy, which is similar to estate freezes and estate planning prior to death, that allows for the extraction of corporate funds without triggering a second layer of tax. Here’s how it works:

Step 1: Estate Transfers Shares After death, the deceased’s shares are transferred to the estate or a holding company, with a deemed disposition at FMV and resulting capital gain already reported.

Step 2: Reorganization: The corporation is reorganized so that the estate exchanges the original shares for new preferred shares. These new shares have a redemption value equal to the FMV of the original shares and a nominal adjusted cost base (ACB).

Step 3: Introduce a New Corporation or Common Shares A new corporation or class of common shares is introduced to hold future growth. The preferred shares represent the value of the company at the time of death.

Step 4: Repay the Pipeline (Extract the Funds) Over time, the preferred shares are redeemed or repaid as return of capital (effectively a repayment of a shareholder loan), not as dividends. This avoids triggering additional tax, since the capital gain was already recognized at death.  The pipeline strategy effectively recharacterizes what would be dividend income into a tax-free repayment of capital. 

Without the pipeline, the estate could face tax rates of 45 percent or more twice on the same corporate value; once as a capital gain and once as a dividend. Note that this is similar to redeeming shares when the owner is alive except Section 84(3) applies where the treatment of share redemptions are deemed dividends because tax value of shares redeemed are typically nominal.

Note that CRA has acknowledged pipeline planning as acceptable when it reflects a genuine repayment of capital and is not executed solely to avoid taxes (see CRA Document No. 2010-0374721C6).

 

Summary

The waterfall method, trusts, estate freezes, redemption of preferred shares and donating preferred shares provides significant tax benefits, promote the transfer of wealth, defers cash flows, and can help manage taxes upon death.  Which alternative is the best approach?  To be honest, if there is enough time to plan out the next generation, a combination of all approaches is best because each method addresses a need in a separate way.  The most significant tax savings is the redemption of preferred shares as you are spreading out the tax owing at death over a longer period of time.  Life insurance and donating preferred shares can help plan for any taxes remaining from the estate freeze.  Trusts and life insurance, and estate freezes also allow for the generational transfer of wealth on a tax deferred basis.  The donation of preferred shares is a potential ‘get out of jail free’ card for deferring out cash flow but the repurchase of preferred shares at fair market value is quite punitive, especially if there are a lot of shares donated.

规划未来——人寿保险、信托和遗产规划

您现在已经积累了财富，可能正在考虑是否应该考虑遗产规划和代际财富传承。虽然每个人的情况各不相同，但我有一个经验法则供大家参考：如果您拥有的财富超过了您一生所能支配的，那么您就需要考虑未来了。

众所周知，人生中有两件事是必然的：死亡和税收，但对于那些积累了大量财富的人来说，它们可能同时到来！

《所得税法》第70条规定，死者在去世前的所有资产均应按公平市场价值进行处置。如果没有进行规划，死者拥有的所有财产都将被视为按公平市场价值出售。这包括所有投资、按资本利得税率计算的不动产，以及剩余的注册退休储蓄计划 (RRSP)、注册退休收入基金 (RRIF) 和其他计入最终纳税申报表的收入。

在发生死亡的情况下，在某些情况下，税款可能会降低或递延。第一点在于第70(6)条，该条规定将所有资产转移给配偶或同居伴侣，从而实现递延税项转移。第二点是确定是否存在符合条件的小型企业股份、农场财产和渔业财产。如果存在，则可能适用终身资本利得免税 (LCGE)，以减少资本利得的税款，根据LCGE是否曾被使用，最高可达100万美元。

遗产价值一旦被抵扣，税收会大幅缩水。一项为期20年的美国研究发现，70%的富裕家庭在第二代就失去了财富，90%的富裕家庭在第三代就失去了财富。这一概念通常被称为“财富转移问题”，它表明财富通常无法传承两代或三代，原因多种多样，例如财务管理不善或准备不足、可能存在的继承权冲突，以及代际转移导致的财富税收流失。关于税收问题，我们将提供四种策略来减少下一代将面临的影响。

瀑布法

由于时机选择，人寿保险在计划支付遗产税时是一个合理的选择。如果您可以预测和估算您的应缴税款，那么调整保单以适应您的未来需求可能是一个“密切合作”的举措。虽然人寿保险费用昂贵，尤其是永久性保单，保费可能会随着时间的推移而增加，而且通常不可用于税收减免，但瀑布法是利用人寿保险的有效策略。

洛克菲勒家族积累了数十亿美元的财富，并通过战略性地运用信托、金融教育和人寿保险来保值。该家族有效地将财富传承给了七代人和170位后代，通过严谨的规划和家庭团结，培养了负责任的管理方式，并维护了他们的遗产。

瀑布法也称为洛克菲勒方法，是指在遗产规划中使用人寿保险，并采用结构化的方法分配保单收益。首先，赔付涵盖债务和遗产税。这些债务和遗产税解决后，剩余资金将分配给受益人。人寿保险收益通常免税，是将财富传承给下一代的有效方式。保单也可以在18岁后赠予下一代，为他们提供免税遗产。这种策略确保优先履行财务义务，同时使下一代在准备好管理时能够享受一笔可观的税收优惠赠予。保单也可以作为抵押品，获得融资或贷款。

信托

生前信托（或生前信托）是加拿大一种重要的遗产规划工具，具有多种优势。虽然向信托转移资产可能会引发资本利得税，但它可以通过将收入分配给受益人来进行战略性税务规划，如果受益人处于较低的税率等级，则有可能降低他们的总体纳税义务。信托提供了灵活性，使受托人能够保留对资产的控制权，并指定受益人如何以及何时获得其收益。这对于未成年子女或需要财务指导的受益人尤其有益。

此外，信托中的资本受益人在促进财富向下一代转移方面发挥着至关重要的作用，确保资产有效传承。此外，信托中的资产通常不受债权人追讨，从而提供额外的保护。生前信托对混合家庭尤其有用，有助于确保在复杂的家庭结构中（例如涉及继子女或再婚的家庭）公平、清晰地分配资产。总而言之，生前信托有助于管理财富、最大限度地减少税收，并确保

数字福音[10] …

🔊 Play 音频 3 分钟

大使命是一个由靠任何个人都无法完成的使命。感恩地是，几个世纪以来，新技术的出现，如印刷机、飞机和互联网，都在促进全球宣教方面发挥了关键作用。网络3技术现在已成为这个故事的一部分。

为了提供对该技术当前状态和可能的未来发展的理解，以及随之而来的去中心化的影响，使读者能够接受并驾驭网络3技术的变革景观，以推动福音的传播。

网络3被称为网络的第三代，它描述了互联网的演变。

允许用户拥有自己的数据并控制其数据的使用方式、使人们更容易连接并建立社区、创建发布和扩散内容的新方式、使人们更容易发起和运作全球性的倡议、提供更安全和透明的经济交易。

“网络3代表着一道无数可能性的新前线，在那里每个人在他的数据、身份和在线互动方面拥有更多控制权。”要更好地理解这一点，让我们首先看一下它的前身。

网络1是在1990年代出现的互联网的早期版本。它主要由静态网站组成，用户可以在其中消费信息，但互动机会很少。

网络2是我们今天最熟悉的互联网。它带来了重大进步，引入了互动网站、社交媒体平台、在线市场和各种网络应用程序。网络2不仅赋予用户消费内容的权力，还赋予他们创建和分享内容的能力。

网络3代表了我们如何理解和参与互联网的模式的转变。如果我们想象互联网是一个庞大的图书馆，在当前的网络（网络2）中，少数大公司拥有并控制着这个图书馆。这些公司决定图书馆中有哪些书、谁可以阅读它们以及它们的价格。在网络3中，图书馆由它的用户拥有和控制。这意味着每个人都有平等的访问权，没有人可以审查或控制你阅读什么。

通过网络3，“个人可以成为他们自己的数据的所有者、他们的数字身份的创造者，并参与去中心化经济，从而实现更大的自主权和自决权。”

当在一个谈话中提到网络3这个词时，可以合理地假设对话中也会提到“加密货币”这个词。已经有多次轰动头条的下跌导致了投资者的资金损失达到数十亿美元。尽管本报告不会重点关注加密货币的影响，但我们将讨论网络3的产生方式 – – 比特币。

作为最广为人知的加密货币，比特币是在2008年全球金融危机之后推出的 – – 直接诞生于建立一个可以独立于现代银行体系运作的金融系统的愿望。比特币的成功证明了当一个金融概念通过共同地有针对性地开发，可以成为得到全球认可的资产，甚至被传统金融机构所认可。

如今，比特币以不同的形式被许多司法管辖区正式认可 – – 一些国家将其视为批准的商品，而其他国家将其视为法定货币 – – 这推动了多种其他加密货币的诞生，希望能产生类似的影响。虽然我们不会把其他加密货币包括在本报告中，每种加密货币在最基本的层面上都类似，它们在没有金融去中心化的情况下都无法运作。奉主蒙恩! 阿们!

禧年的彰显[77]…

🔊 Play 音频 三分钟

禧年的彰显[75]…

禧年的彰显[76]…

朋友的女儿在幼儿园参加了轮滑兴趣班，这孩子是初学者，但很多小朋友已经有了一些轮滑基础，还有的已经是经验老道了。

为了统一教学进度，老师们按照孩子们现有的能力，将他们分为兔子班和乌龟班。朋友的女儿自然被分到了乌龟班。回到家里，孩子很不高兴，还为此大哭了一场。她觉得乌龟太丑了，爬的也慢，她不想当乌龟。经过了一段时间的学习，原来的两个班中又被分出了一个班，取名老鹰班。

朋友的孩子很努力地想要摆脱乌龟的称号，在这次分班中分到了兔子班。但因为又出现了老鹰班，她依旧不开心，因为她觉得老鹰可以轻易抓住兔子，她又不乐意当兔子。

再过了一个月，通过努力练习，孩子终于成功加入了最有实力的班级。但分班重组的那天，女儿从幼儿园回家后依然闷闷不乐，因为她的好朋友们经过这几次分班重组都被拆散了，她失去了好伙伴，感觉很孤单，不高兴。

再看，有了兔子班和乌龟班的区分，乌龟班的人会不高兴；有了老鹰班的时候，兔子班的人又不高兴。如果之后再有飞机班或者火箭班，其他班的人就不快乐。就算进入到了最顶尖的班级，还是会因为朋友不在身边而感觉不幸福。如果我们把目标定在这些虚拟事物上，总会受到伤害。不可期望自己的丈夫或妻子能给满分的幸福，也不可期待自己的父母或孩子能回馈多大的幸福。不是他们不想给，而是自己本身没有知足的心，如同幼儿班的小女孩。

爱心是不可向人索求的，爱乃是自身『活』出来的。爱的生命是在信徒的灵里，故凭这灵里的生命而活，自然就会结出爱的果子来。爱是凡事相信，凡事盼望。真实的信心与盼望，惟有在真实完全的爱中，才能找到其完全完美的境界。

上帝让我们来到这个世界并享用这个世界，但获得幸福的源头不在世界和人的身上，而是寻找造物主的本身。如果我们想要幸福，就必须省察自己与耶稣的关系。当老我死去，新的生命与耶稣一同复活时，方能看见自己在永生国度里的喜乐幸福。感谢神 ! 奉主耶稣圣名蒙恩! 阿们!

数字福音[9]数字…

🔊 Play 音频 3 分钟

我们可以努力创造工作环境 – – 虚拟的、面对面的和混合的 – – 可以满足人们的全部需要的。

帮助被数字鸿沟抛在后面的人们获得技能，帮助他们找到工作并适应这个新的现实。基于信仰的事工可以接触到数字上劣势的个人，提供访问、培训和就业机会。此外，地方教会也可以兼做职业培训中心。

创建在线社区，让那些受到压力、焦虑和孤立影响的人们被鼓励走出家门，走进社区，目的是培养友谊，提供社交和心理健康支持。

倡导为“必要工作者”提供公平工资，并缩小社会中的性别工资差距。倡导公平工资可以通过由著名的商界人士或女性在工会、商业协会或商会中提出这些问题，而不是由商业社区外面的声音。

在我们的教会中开展或继续教导一个以圣经为基础、切实相关的工作神学，为工作中的职业呼召提供指导。这将引导基督徒的灵性，促进在工作形成一种积极参与和默想反思的韵律。

建立反映神的国的群体。随着世界远离这社会所必须的要素，基督教群体有机会通过我们彼此相爱来体现基督的爱。

关于我们的虚拟工作，耶稣会说些什么呢？很可能是，我们人类过于关注效率，陷入了这样的试探，假设即使每个人都有身体和时间的限制，我们仍可以做到比一个人现实能做的更多的事。虚拟工作并不一定改变工作的性质、规定的责任，或合作和为他人服务的必要性。然而，它确实通过虚拟工作场所的新媒介改变了工作的方式和背景。随着更多的虚拟工作和工作场所，会出现哪些新的文化呢？虚拟工作可以是积极的。也许现在是全球基督徒和教会“反思、重新思考、重新组织、重新设想、重新装备，并完全准备好重新参与”这一虚拟工作和工作场所的新现实的时候了。奉主蒙恩! 阿们!

数字福音[9]数字…

responsivevoice_button voice=”Chinese Male” buttontext=”Play”] 音频 3 分钟

随着远程办公的兴起，出现了另一个有趣的现象。那些不习惯员工远离办公室的经理们最终通过要求员工即使在家中也要打开设备摄像头来监控员工，以确保他们在终端和设备前工作。更复杂的监控技术会对员工的笔记本电脑进行截屏，并根据键盘打字和鼠标移动给出活动得分。

2022年工会大会的一项民意调查发现，60%的员工在过去一年中曾经历过跟踪行为。被监视的工人报告称，他们为达到雇主的生产目标而感到筋疲力尽。工作中的监视并不新鲜，但是当在家中进行远程工作时，这种监视侵犯了工人及其家人的个人空间，进一步模糊了工作和个人空间之间的界限。

在虚拟环境中领导和管理机构需要新的态度和技能。我们必须重新设计工作和问责机制，更多地通过实现目标而不是花费时间和产生活动来评估工作。我们还必须投资于建立工人与他们的监督者之间的信任，无论工作是面对面还是虚拟进行。通常情况下，当雇主缺乏信任时，他们对人们的动机持有消极或怀疑的看法，结果通常是灾难性的工作环境。使徒保罗在使阿尼西母和他的基督徒主人腓利门和好时，提供了恢复信任的一个例子。他还劝告基督徒“凡事不可自私争竞，不可贪图虚浮的荣耀；只要存心谦卑，个人看别人比自己强。个人不要单顾自己的事，也要顾别人的事。奉主蒙恩! 阿们!