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I-3, r. 1 - Regulation respecting the Taxation Act
Section 976.1r2
Disposition versions
976.1R2. For the purposes of paragraph g of section 976.1 of the Act, a mortality loss, immediately before a particular time later than 31 December 1982, in respect of an interest in a life annuity contract that is disposed of immediately after the particular time following the death of an annuitant under the policy means the reasonable amount that the life insurer determines as being the reduction, following the death, in the accumulating fund in respect of the interest, by assuming, for the purposes of computing that reduction, that the accumulating fund immediately after the death is determined in the manner described in paragraph a of section 92.11R6.
976.1R2. For the purposes of paragraph g of section 976.1 of the Act, a mortality loss, immediately before a particular time later than 31 December 1982, in respect of an interest in a life annuity contract that is disposed of immediately after the particular time following the death of an annuitant under the policy means the reasonable amount that the life insurer determines as being the reduction, following the death, in the accumulating fund in respect of the interest, by assuming, for the purposes of computing that reduction, that the accumulating fund immediately after the death is determined in the manner described in subparagraph a of the first paragraph of section 92.11R6.
