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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 |