See Also
Gore Mutual Insurance Co. v. The Queen, 97 DTC 1217, [1997] 2 CTC 2530 (TCC)
In order for Regulation 1400(e) to include reinsurance rate adjustments, words such as "and increased reinsurance premiums" should have followed...
Words and Phrases
policyAdministrative Policy
9 February 1993 T.I. (Tax Window, no. 29, p. 22, ΒΆ2431)
Where an insurance company accepts an annuity contract as partial consideration for the assumption for another party's obligation with respect to...