Canadian Insurance Taxation, 4th Edition by tax experts Jason Swales and Erdem Erinc is the only book in the Canadian market that covers the tax rules that are unique to businesses in the insurance industry. Because it is written and reviewed by industry and technical tax experts, this volume bridges the substantive and applied aspects of insurance taxation and provides the insight that will enable those involved in the financial planning and taxation of insurance companies to identify potential tax problems, manage insurers' tax liabilities and ultimately make better business decisions.

Comprehensive coverage

In Canadian Insurance Taxation, 4th Edition, readers benefit from a full discussion of the range of taxation issues that are specific to insurance companies and policyholders, including the regulatory requirements for different types of insurers, the federal and provincial taxation of income from premiums, reserves and investments, and amounts due under sales and excise taxes.

This easy-to-use reference features a "Guide to Chapters" chart to assist readers in identifying which section examinestheir issue and clearly differentiates between content applicable to "all insurers," "life insurers" or "non-life insurers"in the table of contents and through well-marked tabs on every page. In addition, the authors use charts and tables todescribe concepts clearly and efficiently.

Up-to-date content

To help insurers keep up with an ever-changing and multi-faceted environment, this new edition of Canadian Insurance Taxation discusses several new topics and offers updated and expanded content to reflect legislative changes, in addition to case law and administrative developments. In particular, the fourth edition of the book includes: