148(2)

IT87R2- Policyholders’ Income from Life Insurance Policies.

NO.: IT-87R2 DATE: February 15, 1996 SUBJECT: INCOME TAX ACT Policyholders Income from Life Insurance Policies REFERENCE: Section 12.2 (also subsections 12(3), 20(20), and 148(1), (2), (4), (8), (8.1) and (8.2), and the definitions of “life insurance policy” in subsection 138(12), and “adjusted cost basis” and “disposition” in subsection 148(9); and paragraphs 56(1)(d.1) and (j) of the […]

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IT210R2- Income of Deceased Persons – Periodic Payments and Investment Tax Credit

NO: IT-210R2 DATE: November 22, 1996 SUBJECT: INCOME TAX ACT Income of Deceased Persons — Periodic Payments and Investment Tax Credit REFERENCE: Subsection 70(1) (also subsections 70(2) and (3); and paragraphs 12(1)(t) and 148(2)(b) of the Income Tax Act) Application This bulletin cancels and replaces Interpretation Bulletin IT-210R, Income of Deceased Persons — Periodic Payments, dated November 5, 1982. Summary The purpose

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