EY’s guide to the taxation of insurance corporations in Canada
Find out more about this easy-to-use reference guide designed to assist Canadian tax professionals in understanding the main aspects of the Canadian federal and provincial corporate taxation of insurance corporations.
Helping tax professionals understand the taxation of insurance corporations
EY’s Guide to the Taxation of Insurance Corporations in Canada provides commentary on the relevant Canadian corporate tax legislation as of March 31, 2015, and reflects judicial decisions and our understanding of the current administrative policies and assessing practices as published by the Canadian tax authorities as of that date.
The commentary is cross-referenced to the relevant:
- legislation
- court cases
- administrative material
Examples that illustrate the application of the tax rules are provided.