Regulation 2411

Subsection 2411(3)

Paragraph 2411(3)(a)

Administrative Policy

14 May 2015 CLHIA Roundtable, 2015-0573861C6 - 2015 CLHIA Roundtable-Regulation 2411(3)(a)election

Can an insurer elect under Reg. 2411(3)(a) subsequently to filing its income tax return? CRA responded:

There is no specific provision for the...

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Tax Topics - Income Tax Regulations - Regulation 600 89