insurance

Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211 -- summary under Paragraph 2(d)

Full Title
Northbridge Commercial Insurance Corporation v. Canada, 2023 FCA 211
Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part IX - Section 2 - Paragraph 2(d)
zero-rating for fleet insurance could be based on the relative expected claims experience for US accidents

The appellant (“Northbridge”) issued fleet insurance policies to trucking companies who operated their vehicles in both Canada and the U.S....

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
risks
insurance

Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure) -- summary under Paragraph 56(1)(a)

Full Title
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)
Summary Under
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a)

Periodic disability payments received by the taxpayer under the Canada Pension Plan were not received in respect of a "disability insurance plan"...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
insurance
Subscribe to RSS - insurance