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

Section 966r1
Disposition versions

Full text
966R1. In this Chapter,
“cash surrender value” has the meaning assigned by paragraph d of section 966 of the Act;
“death benefit” has the meaning assigned by section 92.11R1;
“life annuity contract” has the meaning assigned by sections 966R2 to 966R4;
“mortality gain” has the meaning assigned by sections 976R2 and 976R3;
“mortality loss” has the meaning assigned by sections 976.1R2 and 976.1R3;
“policy loan” has the meaning assigned by paragraph a.1.1 of section 966 of the Act;
“proceeds of disposition” has the meaning assigned by paragraph b.4 of section 966 of the Act.
s. 966R1; O.C. 1981-80, s. 966R1; R.R.Q., 1981, c. I-3, r. 1, s. 966R1; O.C. 7-87, s. 16; O.C. 67-96, s. 55; O.C. 1470-2002, s. 63; O.C. 1155-2004, s. 41; O.C. 134-2009, s. 1.
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