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      <image:title>Insights - CRM3: The First Time Your Investment Fees Are Explained&amp;nbsp;</image:title>
      <image:caption>For commission-based fund series  In this structure, the advisor is compensated indirectly through the fund.</image:caption>
    </image:image>
    <image:image>
      <image:loc>https://images.squarespace-cdn.com/content/v1/666f814da8a9fa41a2a45539/647f210b-6a86-47df-9b9a-db7d4e1d51bf/2.png</image:loc>
      <image:title>Insights - CRM3: The First Time Your Investment Fees Are Explained&amp;nbsp;</image:title>
      <image:caption>For fee-based fund series  No trailing commission is included in the management fee  The advisor charges a separate, explicit account fee directly to the client, as agreed in advance</image:caption>
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      <image:title>Insights - CRM3: The First Time Your Investment Fees Are Explained&amp;nbsp;</image:title>
      <image:caption>For commission-based fund series</image:caption>
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  <url>
    <loc>https://www.borealfo.com/insights/2025-market-review-and-2026-investment-outlook</loc>
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    <priority>0.5</priority>
    <lastmod>2026-02-18</lastmod>
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      <image:title>Insights - 2025 Market Review and 2026 Investment Outlook&amp;nbsp; - Make it stand out</image:title>
      <image:caption>Source: Boreal Family Office, Ycharts</image:caption>
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  <url>
    <loc>https://www.borealfo.com/insights/gold-investing-a-brief-history-why-prices-have-surged-and-how-to-investnbsp</loc>
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    <lastmod>2026-02-18</lastmod>
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      <image:title>Insights - Gold Investing: A Brief History, Why Prices Have Surged, and How to Invest&amp;nbsp; - Make it stand out</image:title>
      <image:caption>Figure 1. Source: Boreal Family Office</image:caption>
    </image:image>
    <image:image>
      <image:loc>https://images.squarespace-cdn.com/content/v1/666f814da8a9fa41a2a45539/1476118a-f980-4a24-88ed-ba4aae5439c6/Fig+2.png</image:loc>
      <image:title>Insights - Gold Investing: A Brief History, Why Prices Have Surged, and How to Invest&amp;nbsp; - Make it stand out</image:title>
      <image:caption>Figure 2, Source: Money Metals</image:caption>
    </image:image>
    <image:image>
      <image:loc>https://images.squarespace-cdn.com/content/v1/666f814da8a9fa41a2a45539/1186ce89-703d-4ff2-bbdc-cc503e47386c/Fig+3.png</image:loc>
      <image:title>Insights - Gold Investing: A Brief History, Why Prices Have Surged, and How to Invest&amp;nbsp; - Make it stand out</image:title>
      <image:caption>Figure 3, Source: Boreal Family Office, Trading Economics</image:caption>
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  <url>
    <loc>https://www.borealfo.com/insights/are-stablecoins-the-future-of-digital-dollarsnbsp</loc>
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    <lastmod>2026-02-18</lastmod>
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  <url>
    <loc>https://www.borealfo.com/insights/the-zong-family-trust-dispute-jurisdiction-confusion-and-lessons-for-global-familiesnbsp</loc>
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    <lastmod>2026-02-18</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/666f814da8a9fa41a2a45539/060881dd-2c4f-4b6b-93c5-4fdee978c7a6/table.png</image:loc>
      <image:title>Insights - The Zong Family Trust Dispute: Jurisdiction, Confusion, and Lessons for Global Families&amp;nbsp; - Make it stand out</image:title>
      <image:caption>Trusts are not static pieces of paper to file away. They are living governance structures requiring clarity of intention, well-defined roles, and ongoing care.</image:caption>
    </image:image>
    <image:image>
      <image:loc>https://images.squarespace-cdn.com/content/v1/666f814da8a9fa41a2a45539/1da2612d-53b1-4bb4-9ad7-61ba08b9320f/table.png</image:loc>
      <image:title>Insights - The Zong Family Trust Dispute: Jurisdiction, Confusion, and Lessons for Global Families&amp;nbsp; - Make it stand out</image:title>
      <image:caption>信托不是静态的纸面文件。它是一个活的治理架构，需要清晰的意图、明确的角色和持续的维护</image:caption>
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    <loc>https://www.borealfo.com/insights/toronto-on-june-01-2025-boreal-family-office-proudly-announces-the-opening-of-its-new-office-in-torontos-historic-flatiron-building-at-49-wellington-st-e</loc>
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  <url>
    <loc>https://www.borealfo.com/insights/understanding-non-resident-trustsnbspnbspcras-interpretation-and-key-planning-challenges-introductionnbsp-nbspnbsp</loc>
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    <priority>0.5</priority>
    <lastmod>2026-02-18</lastmod>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/666f814da8a9fa41a2a45539/1739822524214-E57Y46K6FDGG4KHRR9TC/unsplash-image-0LaBRkmH4fM.jpg</image:loc>
      <image:title>Insights - Understanding Non-Resident Trusts:&amp;nbsp;&amp;nbsp;CRA’s Interpretation and Key Planning Challenges Introduction&amp;nbsp; - Mitigation Strategies:</image:title>
      <image:caption>Strategic Timing of Transactions – Carefully planning when to trigger residency changes.  Deferral Elections – Using Section 220(4.5) ITA to defer departure tax if eligible.  Treaty-Based Planning – Considering jurisdictions with favorable tax treaties.</image:caption>
    </image:image>
    <image:image>
      <image:loc>https://images.squarespace-cdn.com/content/v1/666f814da8a9fa41a2a45539/1739822831363-03N9GH9E82ADFNNKHZ0E/unsplash-image-0LaBRkmH4fM.jpg</image:loc>
      <image:title>Insights - Understanding Non-Resident Trusts:&amp;nbsp;&amp;nbsp;CRA’s Interpretation and Key Planning Challenges Introduction&amp;nbsp; - 税务筹划策略：降低税负</image:title>
      <image:caption>1. 交易时间规划（Strategic Timing of Transactions）: 精确控制 触发居民身份变化的时间点，以减少税务负担。  2. 递延选项（Deferral Elections）: 依据ITA 第220(4.5)条，符合条件的情况下可选择递延离境税。  3. 税收协定筹划（Treaty-Based Planning）: 选择与加拿大有优惠税收协定的司法管辖区，以降低税负。</image:caption>
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      <image:title>Insights - Timing in Investing: The Cost, The Risks and The Importance&amp;nbsp;</image:title>
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      <image:loc>https://images.squarespace-cdn.com/content/v1/666f814da8a9fa41a2a45539/d531d191-0a60-4eb4-aef5-fe84a654e5ea/Boreal+%E9%85%8D%E8%89%B2%E6%96%B9%E6%A1%88+%288%29.png</image:loc>
      <image:title>Insights - Timing in Investing: The Cost, The Risks and The Importance&amp;nbsp;</image:title>
    </image:image>
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    <lastmod>2026-02-18</lastmod>
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      <image:title>Editorials - Bitcoin Looks Good on Paper… That’s Why It Belongs in the Margins</image:title>
      <image:caption>S&amp;P 500 total return VS Bitcoin total return rebased to 1 in the past 10 years (from YCharts)</image:caption>
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      <image:title>Editorials - Bitcoin Looks Good on Paper… That’s Why It Belongs in the Margins - S&amp;P 500 total return VS Bitcoin total return rebased to 1 in the past 10 years (from YCharts)</image:title>
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