Regulation 2405

Subsection 2405(3)

Canadian Reserve Liabilities

Cases

Munich Reinsurance Co. v. The Queen, 96 DTC 6185, [1996] 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),...

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See Also

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...

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