Section 144.1

Subsection 144.1(2) - Employee life and health trust

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)	benefits from health and welfare trust qua shareholder	168
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose		442
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense		187
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(e)	actuarial reserve	38
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Employee Benefit Plan		522
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Group Term Life Insurance Policy	no self-funded plans/min. of 2 emp/ees	49
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Private Health Services Plan	no. employees	17
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)		83
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f)		50
Tax Topics - Income Tax Act - Section 6 - Subsection 6(4)		22
Tax Topics - Income Tax Act - Section 9 - Nature of Income	contractual penalties	59
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(2)		49