Administrative Policy
S2-F1-C1 - Health and Welfare Trusts
1.7 The term insurer is defined in subsection 248(1) to mean an insurance corporation (that is, a corporation that carries on an insurance...
13 June 2003 External T.I. 2002-0156435 F - ASSURANCE DE MALADIES REDOUTEES
Group insurance contracts included various life insurance benefits as well as a critical illness benefit, which was payable in the event that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) | taxable benefit from critical illness coverage if it is incidental to life insurance coverage | 224 |
| Tax Topics - Income Tax Act - Section 148 - Subsection 148(9) - Disposition - Paragraph (e) | critical illness benefit paid under a life insurance policy is proceeds of disposition | 205 |
20 December 1999 External T.I. 9922245 - SHARE OF C/S OF A FAMILY FARM CORP.
Re arrangement where the employer includes coverage for dependents of the employee but documentation provided to the employee states that such...