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← Historical versions

Versions of s. 18.1(15)(b)

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2013-12-12 to present available View Source
    the taxpayer and the person to whom the expenditure is made, or is to be made, are both insurers who are subject to the supervision of
    Full text

    the taxpayer and the person to whom the expenditure is made, or is to be made, are both insurers who are subject to the supervision of

  2. 2013-06-26 to 2013-12-12 View Source
    the expenditure is in respect of commissions or other expenses related to the issuance of an insurance policy for which all or a portion of a risk has been ceded to the taxpayer (in this paragraph referred to as the “reinsurer”) and both the reinsurer and the person to whom the expenditure is mademade, or is to be mademade, are both insurers who are subject to the supervision of
    Full text

    the taxpayer and the person to whom the expenditure is made, or is to be made, are both insurers who are subject to the supervision of

  3. 2004-08-31 to 2013-06-26 View Source

    the expenditure is in respect of commissions or other expenses related to the issuance of an insurance policy for which all or a portion of a risk has been ceded to the taxpayer (in this paragraph referred to as the “reinsurer”) and both the reinsurer and the person to whom the expenditure is made or is to be made are insurers subject to the supervision of