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Canadian tax interpretations and transactional implications
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Income Tax Regulations
0000-1999
Regulation 307 - Accumulating Funds
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Regulation 307 - Accumulating Funds
Table of Contents
Regulation 307 - Accumulating Funds
Administrative Policy
(1)
Administrative Policy
IT-87R2 "Policyholders' Income from Life Insurance Policies".
Tax Topics
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
Income Tax Regulations
0000-1999
Regulation 100
Interpretation
Regulation 101
Deductions and Remittances
Regulation 102
Periodic Payments
Regulation 103
Non-Periodic Payments
Regulation 104
Deductions Not Required
Regulation 105
Non-Residents
Regulation 108
Remittances to Receiver General
Regulation 200
Remuneration and Benefits
Regulation 201
Investment Income
Regulation 204
Estates and Trusts
Regulation 209
Distribution of Taxpayers Portions of Returns
Regulation 221
Qualified Investments
Regulation 229
Partnership Return
Regulation 230
Security Transactions
Regulation 231
Regulation 233
Social Assistance
Regulation 234
Farm Support Payments
Regulation 238
Reporting of Payments in Respect of Construction Activities
Regulation 300
Capital Element of Annuity Payments
Regulation 304
Prescribed Annuity Contracts
Regulation 306
Exempt Policies
Regulation 307
Accumulating Funds
Regulation 400
Interpretation
Regulation 402
General Rules
Regulation 404
Banks
Regulation 406
Railway Corporations
Regulation 409
Bus and Truck Operators
Regulation 600
Elections
Regulation 700
Logging
Regulation 802
Amounts Taxable
Regulation 805
Other Non-Resident Persons
Regulation 808
Allowances in Respect of Investment in Property in Canada
Regulation 900
Regulation 1100
Deductions Allowed
Regulation 1101
Businesses and Properties
Regulation 1102
Property Not Included
Regulation 1103
Elections to Include Properties in Class 1
Regulation 1104
Definitions
Regulation 1106
Interpretation
Regulation 1204
Resource Profits
Regulation 1206
Interpretation
Regulation 1211
Prescribed Amounts
Regulation 1219
Canadian Renewable and Conservation Expense
Regulation 1400
Non-Life Insurance Business
2000-3999
4000-5999
6000-7999
8000-9999
Schedules
Income Tax Application Rules
Excise Tax Act
Other Legislation
Treaties
