Section 131

Table of Contents


The Queen v. The Maritime Life Assurance Co., 2000 DTC 6402 (FCA)

Amounts styled as "investment administration fees" received by a life insurance company in respect of segregated funds managed by it (i.e., the portion of premium revenues that were not retained in the segregated funds) were found not to be consideration for a taxable supply given that the fact that it managed the segregated funds did not necessarily imply that the segregated funds must be treated as paying consideration for those management services.