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I-3 - Taxation Act

Section 92.19
Disposition versions

Full text
92.19. For the purposes of sections 92.11 to 92.19, 160 and 161, paragraph c of section 312 and sections 966 to 977.1,
(a)  “exempt policy” has the meaning prescribed by regulation; and
(b)  “anniversary day” of a life insurance policy means the day that is one year after the day immediately preceding the day on which the policy was issued and each day that occurs at each successive one-year interval after the anniversary day determined firstly under this paragraph.
1984, c. 15, s. 21; 1991, c. 25, s. 38; 1993, c. 16, s. 54; 2001, c. 53, s. 28.
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