Words and Phrases - "reinsurance premium"

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15 November 2016 External T.I. 2015-0597921E5 - Subsection 138(11.94) election

insurance assets transferred to a subsidiary in consideration for assuming obligations of the insurance business could qualify as “reinsurance premiums”

In the context of a tax-deferred transfer of an insurance business carried on in Canada under s. 138(11.94), how are the terms “reinsurance...

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