Mass Spectrometry. 1. In order to measure the characteristics of individual molecules, a mass spectrometer converts them to ions so that they can be moved about and manipulated by external electric and magnetic fields. The three essential functions of a mass spectrometer, and the associated components, are:
As the tax is set at a fixed amount, insurance companies will be forced to pass the tax on to consumers in the form of higher premiums. This paper estimates the impact of this tax on individuals or, the share of the tax that will be (implicitly) paid by the average insured individual affected by it.
This tax position â that commissions received upon purchasing personal life insurance policies are considered to be tax-exempt â is widely relied upon in the insurance industry and is based on Interpretation Bulletin IT-470R, originally issued by the CRA on April 8, 1988, and revised some 11 years later in August 1999.