Benefits of Tax-exempt life insurance
Universal life insurance with guaranteed (non variable) investments
Personal Benefits of tax-exempt life insurance

Supplement your retirement income
The savings you accumulate in a tax-exempt life insurance policy can be used to supplement retirement income, either through withdrawals or a loan program.

Preserve your estate
The assets your children will inherit also come with a significant tax bill. Capital
gains tax is payable on such assets as non-registered investments and the family cottage, and almost half of the value of your RRSP or Registered Retirement Income Fund (RRIF) will be paid in income taxes. Tax-exempt life insurance can provide beneficiaries with an insurance benefit that offsets these taxes, leaving the estate intact.

Leave a legacy to a charity
You can leave a larger charitable gift with tax-exempt life insurance than
through other means, thanks to tax-sheltered growth and a tax-free payout to the charity. In addition, you receive tax advantages either by reducing your tax annually, or providing tax relief to your estate.
Business Benefits of tax-exempt life insurance
Insure and retain your key people: Since tax-exempt life insurance includes both an insurance and savings component, a variety of opportunities arise for a policy to be shared. For example, a policy may be shared by the company and a key person. The company pays for insurance coverage on the life of the key person, providing funds for the business to carry on if that person passes away prematurely. And the key person contributes to the savings component, building tax-sheltered savings that can be used for retirement or estate planning.
Enhance the funding of a buy-sell agreement: When you choose tax-exempt life insurance to fund a buy-sell agreement, the built-in savings component opens up additional opportunities. For example, co-owners can turn the tax-sheltered savings into supplementary retirement income.
Assist your family if you are the sole owner: If your business interest will go to the family, tax-exempt life insurance can serve a variety of needs. The insurance amount can help your family cover the tax liability on your estate. If the family plans on selling the business, the insurance amount can be used to keep the company operating until the sale. Or proceeds can fund the requirements involved in terminating the business.