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

Section 966r2
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966R2. For the purposes of section 966 of the Act, a life annuity contract means a contract between an individual and a person licensed or otherwise authorized by the laws of Canada or of a province to carry on in Canada an annuities business under which that person agrees to make annuity payments to one person or partnership, referred to in this section and in sections 966R3 and 966R4 as “annuitant”, or jointly to two or more annuitants.
s. 966R2; O.C. 7-87, s. 16; O.C. 134-2009, s. 1; O.C. 701-2013, s. 48.
966R2. For the purposes of section 966 of the Act, a life annuity contract means a contract between an individual and a person holding a licence or otherwise authorized by the laws of Canada or of a province to sell annuities in Canada under which that person agrees to make annuity payments to an individual.
s. 966R2; O.C. 7-87, s. 16; O.C. 134-2009, s. 1.
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