163.1R1. For the purposes of section 163.1 of the Act, the verification of the amount of interest in respect of a policy loan must be made by the insurer in prescribed form on or before the filing-due date of the taxpayer referred to in that section for the taxation year in respect of which the interest is paid.
s. 163.1R1; O.C. 2962-82, s. 26; O.C. 500-83, s. 26; O.C. 421-88, s. 4; O.C. 1466-98, s. 32; O.C. 1470-2002, s. 30; O.C. 1249-2005, s. 12; O.C. 134-2009, s. 1.