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

Section 966r3
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966R3. To qualify as a life annuity contract, the contract must specify that the annuity payments covered by section 966R2 will begin on a specific date and will be paid annually or at more frequent periodic intervals to the annuitant throughout the lifetimes of one or more individuals, each of whom is referred to in section 966R4 as “identified individual”.
s. 966R3; O.C. 7-87, s. 16; O.C. 134-2009, s. 1; O.C. 701-2013, s. 48.
966R3. To qualify as a life annuity contract, the contract must specify that the annuity payments covered by section 966R2 will begin on a fixed date and will be paid annually or at shorter periodic intervals to the individual during the individual’s lifetime.
s. 966R3; O.C. 7-87, s. 16; O.C. 134-2009, s. 1.
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