Regulation 2400


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

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Tax Topics - Income Tax Act - Section 138 - Subsection 138(9) 0

Subsection 2400(1)

Investment Property


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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