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

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966R5. For the purposes of this chapter and section 966 of the Act, the accumulating fund at a particular time in respect of an interest in an annuity contract or in a life insurance policy is the amount determined at that time in respect of the interest in accordance with sections 92.11R2 to 92.11R13.
s. 966R5; O.C. 7-87, s. 16; O.C. 67-96, s. 56; O.C. 134-2009, s. 1.