Subsection 138.1(1) - Rules relating to segregated funds
Administrative Policy
17 June 1999 T.I. 990525
Includes a numerical example illustrating the income tax treatment of benefits provided to a policy holder in the form of guarantees under a segregated fund policy.
31 March 1995 T.I. 950195 (C.T.O. "Foreign Segregated Fund Policies")
A life insurance policy of a non-Canadian insurance company not carrying on business that is held by a non-resident individual after she becomes resident will be a segregated fund policy if the criteria set out in the preamble of s. 138.1(1) are present.