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

Section 92.11r16 Disposition versions

2017-04-12

92.11R16. For the purposes of subparagraph b of the second paragraph of section 92.11 of the Act, a prescribed annuity contract for a taxation year means

(a)  an annuity contract purchased pursuant to a tax-free savings account, a registered pension plan, a pooled registered pension plan, a registered retirement savings plan, a registered retirement income fund or a deferred profit sharing plan;

(b)  an income-averaging annuity contract;

(c)  an income-averaging annuity respecting income from artistic activities;

(d)  an annuity contract the cost of which may be deducted by the holder under paragraph f of section 339 of the Act in computing the holder’s income;

(d.1)  an annuity contract that is a qualifying trust annuity in relation to a taxpayer the cost of which is deductible under paragraph f of section 339 of the Act in computing the taxpayer’s income;

(d.2)  an annuity contract that the holder acquired in circumstances to which subsection 21 of section 146 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) applied; and

(e)  an annuity contract described in section 92.11R17.

s. 92.11R2; O.C. 7-87, s. 2; O.C. 1471-91, s. 7; O.C. 35-96, s. 86; O.C. 1466-98, s. 17; O.C. 1155-2004, s. 10; O.C. 1149-2006, s. 4; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 4; O.C. 321-2017, s. 2.

2012-09-01

92.11R16. For the purposes of subparagraph b of the second paragraph of section 92.11 of the Act, a prescribed annuity contract for a taxation year means

(a)  an annuity contract purchased pursuant to a tax-free savings account, a registered pension plan, a registered retirement savings plan, a registered retirement income fund or a deferred profit sharing plan;

(b)  an income-averaging annuity contract;

(c)  an income-averaging annuity respecting income from artistic activities;

(d)  an annuity contract the cost of which may be deducted by the holder under paragraph f of section 339 of the Act in computing the holder’s income;

(d.1)  an annuity contract that is a qualifying trust annuity in relation to a taxpayer the cost of which is deductible under paragraph f of section 339 of the Act in computing the taxpayer’s income;

(d.2)  an annuity contract that the holder acquired in circumstances to which subsection 21 of section 146 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) applied; and

(e)  an annuity contract described in section 92.11R17.

s. 92.11R2; O.C. 7-87, s. 2; O.C. 1471-91, s. 7; O.C. 35-96, s. 86; O.C. 1466-98, s. 17; O.C. 1155-2004, s. 10; O.C. 1149-2006, s. 4; O.C. 134-2009, s. 1; O.C. 1176-2010, s. 4.