Articles
Pennal, "Canadian Taxation of Non-Resident Insurers", 1989 Canadian Tax Journal, July-August issue, p. 1035
Subsection 2400(1)
Investment Property
Cases
Munich Reinsurance Co. v. The Queen, 2002 DTC 6701 (FCA)
Interest income earned by the taxpayer on tax overpayments was not income from an investment property given that there was no evidence that the taxpayer overpaid its tax instalments for the purpose of earning interest.