Regulation 2400 - Definitions

Articles

Pennal, "Canadian Taxation of Non-Resident Insurers", 1989 Canadian Tax Journal, July-August issue, p. 1035

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 138 - Subsection 138(9) 0

Subsection 2400(1)

Investment Property

Cases

Munich Reinsurance Co. v. The Queen, 2002 DTC 6701 (FCA)

Interest income earned by the taxpayer on tax overpayments was not income from an investment property given that there was no evidence that the taxpayer overpaid its tax instalments for the purpose of earning interest.