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

Section 336r6
Disposition versions

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336R6. Where the individual referred to in section 336R4 dies before the total of the annual payments reaches a stated amount and the contract provides for the payment of the balance, the contract is deemed to continue the payments for a fixed duration equal to the nearest integral number of years required to complete the payment of the stated amount.
s. 336R9; O.C. 1981-80, s. 336R9; R.R.Q., 1981, c. I-3, r. 1, s. 336R9; O.C. 2962-82, s. 34; O.C. 500-83, s. 34; O.C. 134-2009, s. 1.
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