Cases
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 146 - Subsection 146(2) - Paragraph 146(2)(c.3) | 37 |
Subsection 131(1)
Paragraph 131(1)(c)
Subparagraph 131(1)(c)(i)
Administrative Policy
25 April 2023 GST/HST Ruling 202403 - Eligibility for employer to claim ITCs on amounts related to investment management services for pooled funds of an insurer
An employer funded its obligations under pension plans for its employees by paying premiums under insurance policies to an insurer, which invested...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | no ITCs were available to an employer regarding any charges by an insurer to segregated funds to fund retirement benefits to employees | 349 |