If the system kills your application and your background session has active downloads, your downloads will continue and the system will start your application after the download is complete. However, if the user leaves the application, all tasks will be canceled.
Documentation for backgroundSessionConfigurationWithIdentifier:
If the iOS application terminates with the system and restarts, the application can use the same identifier to create a new configuration object and session and receive the status of transfers that were performed at the time of termination. This only applies to normal system application termination. If the user terminates the application from the multitasking screen, the system cancels all sessions background translations. In addition, the system does not automatically restart applications that were forcibly terminated by the user. The user must explicitly restart the application before the transfer starts again.
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