Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 92.11r15
Disposition versions

Full text
92.11R15. For the purposes of this division, an annuitant under an annuity contract is deemed to be the holder of the contract where
(a)  another person holds the contract in trust for the annuitant; or
(b)  the annuitant acquired the contract under a group term life insurance policy under which life insurance on another person was effected by reason of or on the occasion of the office or employment, current or former, of that other person.
s. 92.11R1.2; O.C. 1471-91, s. 6; O.C. 134-2009, s. 1.
© Gouvernement du Québec