Regulation 1400

See Also

Gore Mutual Insurance Co. v. R, 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...

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Words and Phrases
policy

Administrative 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...

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