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I-3, r. 1 - Regulation respecting the Taxation Act

Section 1086r9.1
Disposition versions

Full text
1086R9.1. Section 1086R9 applies to an insurer in relation to a leveraged insured annuity policy for a calendar year only if
(a)  the insurer is notified in writing by or on behalf of the policyholder, before the end of the calendar year, that the policy is a leveraged insured annuity policy; or
(b)  it is reasonable to conclude that the insurer knew, or ought to have known, before the end of the calendar year, that the policy is a leveraged insured annuity policy.
O.C. 1182-2017, s. 17.
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