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

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840R4. For the purposes of this chapter, any rider that is attached to a policy and that provides for additional non-cancellable or guaranteed renewable accident and sickness insurance, as the case may be, is a separate non-cancellable or guaranteed renewable accident and sickness policy.
s. 840R3.1; O.C. 1463-2001, s. 98; O.C. 134-2009, s. 1.