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

Section 336r2
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336R2. For the purposes of sections 336R3 to 336R7, an annuity payment does not include the part of a payment made under a contract the amount of which cannot be fixed immediately before payments under the contract commence.
This section does not apply where that amount cannot be fixed owing to the fact that the continuance of the annuity payments under the contract depends, in whole or in part, upon the survival of an individual.
s. 336R5; O.C. 1981-80, s. 336R5; R.R.Q., 1981, c. I-3, r. 1, s. 336R5; O.C. 2962-82, s. 34; O.C. 500-83, s. 34; O.C. 7-87, s. 9; O.C. 134-2009, s. 1.
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