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一、背景 自30年代经济大萧条后,加拿大政府于1944年通过了家庭补贴法案,此时保险企业须缴纳营业税及所得税,而保险产品则被视为纯保险工具,政府只对超出限额的年金保险在要保人领受时一次征收个人所得税。然而至1969年,政府通过了新的财税法案,并于1982年进一步修订,诸如注册退休储蓄计划、注册退休所
I. Background Since the Great Depression of the 1930s, the Canadian government passed the Family Allowance Act in 1944 when insurance companies were required to pay sales tax and income tax while insurance products were considered as pure insurance tools. The government only approved annual allowances The insurance levied personal income tax once the insurance applicant was accepted. By 1969, however, the government passed a new fiscal and taxation bill that was further amended in 1982, such as registered retirement savings plans, registered retirees