Canadian Reserve Liabilities
Munich Reinsurance Co. v. The Queen, 96 DTC 6185,  2 CTC 5 (FCTD)
In calculating the Canadian reserve liabilities of the taxpayer (which was a German reinsurer carrying on business through a branch in Canada),...
Victory Reinsurance Co. Ltd. v. MNR, 92 DTC 1869 (TCC)
The taxpayer, which was a U.K. company carrying on a reinsurance business through a branch in Canada, was required to include reserves for...