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

Section 157.3r1
Disposition versions

Full text
157.3R1. The amount that a taxpayer may deduct, for a taxation year, under section 157.3 of the Act in respect of an annuity contract that was acquired after 19 December 1980 and for which annuity payments commenced before 1 January 1982, is the proportion of the amounts included in computing the taxpayer’s income for a previous taxation year under section 92 of the Act in respect of the contract that the annuity payments received during the year under the contract is of the payments determined under section 336R3 in respect of the taxpayer’s interest in the contract.
s. 157.3R1; O.C. 2962-82, s. 25; O.C. 500-83, s. 25; O.C. 1116-2007, s. 21; O.C. 134-2009, s. 1.
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