Reasonable
capitalization requirements:
Cdn $200,000 minimum share equity
Availability
of high quality professional services
Quick
and efficient procedures for organizing and activating the captive
Taxation
No federal excise tax
FAPI rules not applicable
Deductibility of loss reserves
No "mind and management" question
Lower
operating costs relative to other domiciles
Compatibility
of local language, currency and customs
Economic,
political and social stability
Time
zone convenience for Pacific Rim and North America
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