Regulation 308

Subsection 308(1)

Paragraph 308(1)(b)

Articles

Kevin Wark, Michael O'Connor, "The Next Phase of Life Insurance Policyholder Taxation is Nigh", Canadian Tax Journal (2016) 64:4, 705 - 50

Effect of net cost of pure insurance on policy ACB (pp. 733-4)

The NCPI of a policy reduces the ACB of policies last acquired after December 1,...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Regulations - Regulation 307 - Subsection 307(1)		240
Tax Topics - Income Tax Regulations - Regulation 306 - Subsection 306(1) - Paragraph 306(1)(b)		112
Tax Topics - Income Tax Regulations - Regulation 306 - Subsection 306(3) - Paragraph 306(3)(b)		530
Tax Topics - Income Tax Regulations - Regulation 306 - Subsection 306(6) - Paragraph 306(6)(b)		308
Tax Topics - Income Tax Regulations - Regulation 1401 - Subsection 1401(1) - Paragraph 1401(1)(c)		572
Tax Topics - Income Tax Act - Section 148 - Subsection 148(2) - Paragraph 148(2)(e)		267
Tax Topics - Income Tax Act - Section 148 - Subsection 148(4.01)		594

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Table of Contents

Subsection 308(1)

Paragraph 308(1)(b)

Articles

Kevin Wark, Michael O'Connor, "The Next Phase of Life Insurance Policyholder Taxation is Nigh", Canadian Tax Journal (2016) 64:4, 705 - 50

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