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Why BC as a Domicile? Captive Insurance in British Columbia. Canada's first choice for captive insurance. British Columbia leads the way as a domicile for captive insurance. Tax deferral for captive insurance premiums. No federal excise tax. No provincial income tax on foreign risks. Tax rate of 19% (15% in 2012) on foreign risks; 30% on domestic risks. Deductibility of loss reserves. No mind and management issue. Ability to utilize any captive losses against other Canadian income. Identify cost-effectiv...
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