{
  "schemaVersion": 1,
  "releaseId": "2026-10-23",
  "publishedOn": "2026-10-23",
  "knownAt": "2026-10-23T06:48:43Z",
  "baselineReviewedOn": "2026-10-06",
  "description": "Latest supplied research, with separate US federal and state findings. Unknown legal effective dates are null.",
  "dataset": "Foreign reinsurance tax research",
  "version": "2026-10-23",
  "verified": null,
  "licence": "CC BY 4.0 — KAFS North America, https://insurers.global; underlying source rights remain with their publishers.",
  "scope": "global",
  "timeBasis": "recordedAt is knowledge time; effectiveFrom/effectiveTo are legal validity [start,end), null means unknown. Latest research is not a confirmed current-law or all-in rate.",
  "data": {
    "id": "CA",
    "name": "Canada",
    "level": "country",
    "parentId": null,
    "continent": "north-america",
    "marketSlug": "canada",
    "stateSlug": null,
    "federalReference": null,
    "observations": [
      {
        "id": "ca-20261023-01",
        "recordedAt": "2026-10-23T06:48:42Z",
        "reviewedOn": "2026-10-06",
        "supersedes": null,
        "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
        "status": "supported",
        "summary": "Reinsurance excluded from federal foreign-insurance premium tax; provincial and income-tax treatment not established here.",
        "sources": [
          {
            "url": "https://www.international.gc.ca/protocol-protocole/policies-politiques/excise-tax-insurance-premiums_taxe-daccise-prime-dassurance.aspx?lang=eng&pedisable=true",
            "label": "www.international.gc.ca",
            "sourceDate": "authority page"
          }
        ],
        "components": [
          {
            "key": "reported-treatment",
            "taxType": "Premium excise tax",
            "rateDisplay": "Exempt from federal 10% premium excise",
            "ratePercent": null,
            "basis": "See source and conditions; not an all-in tax rate.",
            "effectiveFrom": null,
            "effectiveTo": null,
            "status": "supported",
            "conditions": "Reinsurance excluded from federal foreign-insurance premium tax; provincial and income-tax treatment not established here.",
            "sourceIndexes": [
              0
            ]
          }
        ]
      }
    ]
  }
}