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

Section 336r7
Disposition versions

Full text
336R7. For the purposes of sections 336R2 to 336R11, but subject to sections 336R8 to 336R11, the adjusted purchase price of a taxpayer’s interest in an annuity contract at a particular time designates the amount that would be determined at that time in respect of that interest under sections 976 and 976.1 of the Act, if paragraph c of section 976.1 is disregarded.
s. 336R10; O.C. 2962-82, s. 34; O.C. 500-83, s. 34; O.C. 7-87, s. 11; O.C. 134-2009, s. 1.
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