Section 12.2

Subsection 12.2(1) - Amount to be included

Administrative Policy

IT-87R2 "Policyholders' Income from Life Insurance Policies".


Strain, "Life Insurance: An Innovative Financial Instrument", 1993 Conference Report, pp. 35:9-10.

Paragraph 12.2(1)(a)

Administrative Policy

14 May 2019 CLHIA Roundtable Q. 6, 2019-0799101C6 - CLHIA 2019 Conference-Q6 Foreign Exempt Policies

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 306 - Subsection 306(1) no accommodation for the technical impossibility of demonstrating that a life insurance policy issued abroad is exempt 200