The Queen v. The Maritime Life Assurance Co., 2000 DTC 6402 (FCA) -- summary under Section 131

By services, 28 November, 2015

Amounts styled as "investment administration fees" received by a life insurance company in respect of segregated funds managed by it (i.e., the portion of premium revenues that were not retained in the segregated funds) were found not to be consideration for a taxable supply given that the fact that it managed the segregated funds did not necessarily imply that the segregated funds must be treated as paying consideration for those management services.

Topics and taglines
Topic
Excise Tax Act - s. 131
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332107
Extra import data
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