Regulation 2401

Subsection 2401(2)

Paragraph 2401(2)(d)

See Also

Independent Order of Foresters v. The King, 2023 TCC 123

The taxpayer was a Canadian resident fraternal benefit society and a life insurer providing fraternal benefits, e.g., accident and sickness...

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Tax Topics - Income Tax Regulations - Regulation 2400 - Subsection 2400(1) - Canadian Investment Fund - Paragraph (a) - Subparagraph (a)(ii) - Clause (a)(ii)(B) assets in excess of a threshold were to an extent not used or held in the insurance business, and were excluded from CIF 279
Tax Topics - Income Tax Act - Section 149 - Subsection 149(4) s. 149(4) did not deem the non-life businesses of the insurer not to exist 327