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Life Insurance and Income
Employees Pension Plans
4 other sections not shown
aggregate value amount paid amounts payable annuity payments apply beneficiary British Columbia Canada Estate Tax cash surrender value cash value cession duties contract corporation date of death death benefit deceased's death deceased's estate deceased's spouse deductible deferred compensation donor dutiable employee pension plan employee's income employer pays Estate Tax Act exceed exempt amount exempt from duty extent fund or plan gift tax gifts of insurance group life insurance group term included Income Tax Act insurance company insurance moneys passing insurance proceeds key-man marriage or adoption ment Non-commutable annuities Ontario ownership participant past services pay the premiums portion premiums paid proceeds are payable recipient registered pension plans registered retirement savings retirement savings plan saved on premiums shareholder special formula subject to duty subject to income Succession Duties Acts tax bracket tax purposes tax relief Tax saved tax thereon taxable benefit taxable estate taxable income taxes and suc taxpayer term life insurance tion