Subsection 403(3)
Administrative Policy
8 June 2018 Internal T.I. 2018-0744881I7 - Regulation 403 – allocation of income
An insurance corporation (that reinsures policies issued by another insurer) holds partnership interests in several partnerships that have no...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(1) | a partner is attributed each PE of a partnership for Reg. 400(1) purposes | 230 |
Subsection 403(4)
Administrative Policy
24 October 2018 Internal T.I. 2018-0741041I7 - Allocation of net premiums under s. 403(4)
The taxpayer, a Canadian property insurer insures risk inside and outside Canada, but has no permanent establishment (“PE”) outside Canada....
Words and Phrases
reasonably attributable