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)
Canadian Investment Fund
Paragraph (a)
Subparagraph (a)(ii)
Clause (a)(ii)(B)
See Also
Independent Order of Foresters v. The King, 2023 TCC 123
The taxpayer was a Canadian resident fraternal benefit society and a life insurer providing fraternal benefits, e.g., accident and sickness...
Words and Phrases
used or held| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 2401 - Subsection 2401(2) - Paragraph 2401(2)(d) | Foresters could reduce its taxable life insurance income by allocating assets under Reg. 2401(2)(d) to its exempt accident and sickness insurance business | 389 |
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(4) | s. 149(4) did not deem the non-life businesses of the insurer not to exist | 327 |
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 116 |