Subsection 1401(1)
Paragraph 1401(1)(c)
Articles
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 changes to the calculation of the accumulating fund for future policies (pp. 723-4)
There are significant changes to the calculation of...