Subsection 12.2(1) - Amount to be included
Administrative Policy
IT-87R2 "Policyholders' Income from Life Insurance Policies".
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 138 - Subsection 138(12) - Life Insurance Policy | 0 | |
| Tax Topics - Income Tax Regulations - Regulation 307 | 0 |
Articles
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
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| 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 |