Income Tax Commentaries.Tax Commentaries Section 120.4 – Tax on Split Income (TOSI) – Comprehensive Guide Read Commentary Commentary: Sections 211-211.1 – Tax on Investment Income of Life Insurers (Part XII.3) Read Commentary Commentary: Section 96(1) Read Commentary Commentary: Section 94 — Non-Resident Trust Rules Read Commentary Commentary: 84(1) Read Commentary Commentary: 7(1.1) – Employee Stock Options Issued By CCPCs Read Commentary Commentary: 55(2) Read Commentary
Commentary: Sections 211-211.1 – Tax on Investment Income of Life Insurers (Part XII.3) Read Commentary