TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

INSURANCE SWAP [1 record]

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Record 1 2015-06-29

English

Subject field(s)
  • Taxation
  • Insurance
CONT

This anti-avoidance rule was amended in 2014 to curtail certain sophisticated tax-planning arrangements (sometimes referred to as "insurance swaps"). These arrangements were designed to circumvent the existing anti-avoidance rule while allowing the affiliate to retain its economic exposure to a pool of Canadian risks.

French

Domaine(s)
  • Fiscalité
  • Assurances
CONT

Cette règle anti-évitement a été modifiée en 2014 afin de mettre fin à certains mécanismes de planification fiscale sophistiqués (que l’on nomme parfois des «swaps d’assurance»). Ces mécanismes ont été conçus afin de contourner la règle anti-évitement actuelle, tout en permettant à la société affiliée de conserver son exposition économique à un ensemble de risques canadiens.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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