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

Section 92.19r6.2
Disposition versions

Full text
92.19R6.2. A life insurance policy that would, in the absence of this section, cease (other than by reason of its conversion into an annuity contract) on a policy anniversary of the policy to be an exempt policy is deemed to be an exempt policy on that policy anniversary if
(a)  had that policy anniversary occurred on the particular day that is 60 days after that policy anniversary, the policy would have been an exempt policy on the particular day; or
(b)  the person whose life is insured under the policy dies on that policy anniversary or within 60 days after that policy anniversary.
S.Q. 2019, c. 14, s. 633.
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