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

Section 92.19r6.3
Disposition versions

Full text
92.19R6.3. A life insurance policy (other than an annuity contract or deposit administration fund policy) issued before 2 December 1982 is deemed to be an exempt policy at all times from the date of its issue until the first time after 1 December 1982 at which
(a)  a premium referred to in section 92.19R7 is paid by a taxpayer in respect of an interest, last acquired before 2 December 1982, in the policy; or
(b)  an interest in the policy is acquired by a taxpayer from the person who held the interest continuously since 1 December 1982.
S.Q. 2019, c. 14, s. 633.
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