|
2000-08-18 |
31 July 2000 External T.I. 2000-0015925 F - ASSURANCE COLLECTIVE MALADIE ACCIDENTS |
Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) |
group sickness or accident insurance plan cannot be based in part on loss of corporate retained earnings |
|
2000-08-18 |
31 July 2000 Internal T.I. 2000-0017597 F - COMMISSION-POLICES D'ASSURANCE-VIE |
Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit |
commissions of a life insurance salesperson on acquiring an annuity contract or segregated fund policy are not exempted under IT-470R, para. 27 |
|
2000-08-18 |
31 July 2000 External T.I. 2000-0022555 F - FRAIS DE DÉMÉNAGEMENT-RÉS. TEMPORAIRE |
Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation |
temporary new residence ignored if shift of ordinary residence is to permanent residence |
