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

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967R2. An annuity contract referred to in subparagraph ii of paragraph b of section 967 of the Act for a taxation year does not include a prescribed annuity contract for that year within the meaning assigned to that expression by sections 92.11R14 to 92.11R19.
s. 967R2; O.C. 1471-91, s. 28; O.C. 134-2009, s. 1.