Holdings Information

Bibliographic Record Display

• Title:[Canadian insurance taxation]
  Canadian insurance taxation / Jason A. Swales, LL.B, Erdem Erinc, CPA, C.A.
  
•    
• Author/Creator:Borgmann, Fred F. J., 1960- author.
  
• Other Contributors/Collections:Swales, Jason A., 1969- author.
  Erinc, Erdem, author.
  
• Published/Created:Toronto, Ontario : LexisNexis, 2015.
  

• Holdings

  Holdings Record Display

  • Location: c.1  LAW LIBRARY (level 3)Where is this?
    
  • Call Number: HG8123.C3 B67 2015
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Insurance--Taxation--Law and legislation--Canada.
  
• Edition:Fourth edition.
  
• Description:xxxi, 468 pages ; 24 cm
  
• Notes:First edition written by Fred F.J. Borgmann. 2nd ed. written by PricewaterhouseCoopers. 3rd ed. written by Fred F.J. Borgmann, Jason A. Swales, Jillian M. Welch.
  Includes bibliographical references and index.
  
• ISBN:9780433485322 (bound)
  0433485329 (bound)
  
• Contents:Chapter 1: Insurance Corporations
  Chapter 2: Taxation of Life Insurers: An Introduction
  Chapter 3: Liability for Income Tax (Life)
  Chapter 4: Income for Tax Purposes - General Rules (Life Insurers)
  Chapter 5: Investment Income
  Chapter 6: Reserves (Life Insurers)
  Chapter 7: Investment Income from a Canadian Insurance Business (Life Insurers)
  Chapter 8: Taxable Income and Income Tax (Life Insurers)
  Chapter 9: Investment Income Tax (Life Insurers)
  Chapter 10: The Taxation of Life Insurance Policies (Life Insurers)
  Chapter 11: The Taxation of Annuities (Life Insurers)
  Chapter 12: Other Tax Issues for Annuities and Life Insurance Policies (Life Insurers)
  Chapter 13: Taxation of Segregated Funds (Life Insurers)
  Chapter 14: Taxation of Non-Life Insurers: An Introduction
  Chapter 15: Liability for Income Tax (Non-Life Insurers)
  Chapter 16: Income for Tax Purposes: General Rules (Non-Life Insurers)
  Chapter 17: Reserves (Non-Life Insurers)
  Chapter 18: Investment Income from a Canadian Insurance Business (Non-Life Insurers)
  Chapter 19: Taxable Income and Income Tax (Non-Life Insurers)
  Chapter 20: Federal and Provincial Capital Taxes (Non-Life Insurers)
  Chapter 21: Branch Tax
  Chapter 22: Withholding Tax
  Chapter 23: Ontario Corporate Minimum Tax
  Chapter 24: Provincial Premium Taxes
  Chapter 25: Sales and Excise Taxes
  Chapter 26: Corporate Reorganizations and Sale of Shares
  Chapter 27: Reinsurance
  Chapter 28: Accounting for Income Taxes
  Chapter 29: Canadian Transfer Pricing for Insurance.