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)

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...

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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...

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