Words and Phrases - "insurance"
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....
Locations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Ordinary Meaning | “risks” interpreted from perspective of insurer | 119 |
Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)
Periodic disability payments received by the taxpayer under the Canada Pension Plan were not received in respect of a "disability insurance plan"...
Words and Phrases
insuranceLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 118.94 | 39 | |
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(f) | 77 |