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

Section 176.6r1
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176.6R1. For the purposes of paragraph b of section 176.6 of the Act, the net cost of pure insurance for a taxation year in respect of a taxpayer’s interest in a life insurance policy is the amount determined in respect of that interest for that year in accordance with section 976.1R1.
s. 176.6R1; O.C. 67-96, s. 26; O.C. 134-2009, s. 1.
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