Section 207.6

Subsection 207.6(2) - Life insurance policies

Administrative Policy

1 May 1991 T.I. (Tax Window, No. 3, p. 11, ¶1227)

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.

17 April 1991 T.I. (Tax Window, No. 2, p. 20, ¶1205)

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.

8 September 89 T.I. (February 1990 Access Letter, ¶1125)

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.

88 C.R. - Q.30

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.

Articles

Holmes, "Life Insurance Proceeds May Be Taxable Where a Policy is Used to Fund Supplemental Retirement Plan", Taxation of Executive Compensation and Retirement, May 1990, p. 275.

Subsection 207.6(4) - Deemed contribution

Administrative Policy

14 November 89 T.I. (April 90 Access Letter, ¶1185)

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.

Subsection 207.6(5) - Residents’ arrangement

Administrative Policy

3 December 1997 T.I. 971519

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.

Articles