9 sections
The Income Tax Act Framework for Life Insurance
Adjusted Cost Basis (ACB)
Taxation of Dispositions: Surrender, Partial Withdrawal, and Maturity
Policy Loans and Their Tax Treatment
The Death Benefit: Tax Treatment and Payment
Estate Planning: Probate, the Estate, and Bypassing the Estate
Deemed Disposition at Death and Capital Gains
Corporate-Owned Life Insurance (COLI)
Agent Licensing and Regulatory Context
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