Regulation 308

Subsection 308(1)

Paragraph 308(1)(b)


Kevin Wark, Michael O'Connor, "The Next Phase of Life Insurance Policyholder Taxation is Nigh", Canadian Tax Journal (2016) 64:4, 705 - 50

Effect of net cost of pure insurance on policy ACB (pp. 733-4)

The NCPI of a policy reduces the ACB of policies last acquired after December 1,...

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