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Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.4 Savings and investment income /Life insurance gains / E1.441 Life insurance gains—definitions
Commentary

E1.441 Life insurance gains—definitions

Personal and employment tax

An 'insurance company' means an undertaking carrying on the business of effecting or carrying out contracts of insurance1.

A 'life insurance policy' means one made after 19 March 1968 or varied after that date to extend its term or increase the benefits2.

A 'life annuity'

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