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I-3, r. 1 - Regulation respecting the Taxation Act
Section 92.19r6.1
Disposition versions
92.19R6.1. Where the conditions set out in section 92.19R6 are met at a particular time in respect of a life insurance policy, each exemption test policy issued before that time in respect of the life insurance policy is at and after that time deemed to be issued (except for the purposes of this section, subparagraph a of the first paragraph of section 92.19R4 and section 92.19R5) on the later of the following dates and not at any other time:
(a) the date of the third preceding policy anniversary described in paragraph b of section 92.19R6; and
(b) the date on which it was deemed under section 92.19R3 or 92.19R6.4 to be issued (determined immediately before the particular time).
92.19R6.1. Where the conditions set out in section 92.19R6 are met at a particular time in respect of a life insurance policy, each exemption test policy issued before that time in respect of the life insurance policy is at and after that time deemed to be issued (except for the purposes of this section, subparagraph a of the first paragraph of section 92.19R4 and section 92.19R5) on the later of the following dates and not at any other time:
(a) the date of the third preceding policy anniversary described in paragraph b of section 92.19R6; and
(b) the date on which it was deemed under section 92.19R3 to be issued (determined immediately before the particular time).
