David Louis, Michael Goldberg, "Life Insurance: Exploring the Corporate Edge - Part II", Tax Topics No. 1682, June 3, 2004, p. 1.

Summary Under

Tax Topics - Income Tax Act - Section 148 - Subsection 148(7)

Summary Under

Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)

Discussion of using transfer of insurance policy by shareholder to corporation as a means of extracting corporate funds.

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