CBJ JANUARY 2026

08 CBJ FEATURES Table of CONTENTS JANUARY 2026 | VOLUME 19 | ISSUES 1 COVER: CANADA OPENS SKIES TO EXPANDED AIR TRAVEL 008 ULNOOWEG AT 40: BUILDING THE FUTURE, ROOTED IN TRADITION 016 THE RRSP AND RRIF BENEFICIARY DESIGNATION SOLUTION FOR CONVERTING ESTATE TAXES TO CHARITABLE DONATIONS – By Tina Tehranchian 032 016 032