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I-3, r. 1 - Regulation respecting the Taxation Act
Section 92.11r14
Disposition versions
92.11R14. In this division,
“annuitant” under an annuity contract, at any time, means a person who, at that time, is entitled to receive annuity payments under that contract;
“spouse” of a particular individual includes another individual who is a party to a void or voidable marriage with the particular individual.
