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

Section 840r33 Disposition versions

2019-06-19

840R33. (Revoked).

s. 840R22; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R22; O.C. 91-94, s. 96; O.C. 134-2009, s. 1; 2019, c. 14, s. 646.

2012-09-01

840R33. The benefit, risk or guarantee in respect of which an insurer may deduct in amount under section 840R32 means

(a)  an accidental death benefit or a disability benefit;

(b)  an additional risk in respect of

i.  a substandard life insurance,

ii.  a settlement option,

iii.  a guaranteed insurability benefit, or

iv.  the conversion, after the end of the year, of a term policy or benefits under a group policy into another insurance policy;

(c)  a guarantee in respect of a segregated fund policy; or

(d)  subject to the prior approval of the Minister on the advice of the Superintendent of Financial Institutions, any other benefit that is ancillary to the policy referred to in section 840R32.

s. 840R22; O.C. 3926-80, s. 32; R.R.Q., 1981, c. I-3, r. 1, s. 840R22; O.C. 91-94, s. 96; O.C. 134-2009, s. 1.