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

Section 840r3
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Full text
840R3. For the purposes of this chapter, any rider to a life insurance policy is a separate insurance policy where it provides for additional life insurance or for an annuity.
s. 840R3; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R3; O.C. 134-2009, s. 1.
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