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

Section 976r3
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976R3. In calculating an amount referred to in section 976R2 for a year in respect of an interest in a life annuity contract, the expected value of mortality gains in respect of the interest for the year must be equal to the expected value of the mortality losses in respect of the interest for the year and the mortality rates used for the year in calculating the expected values must be those that would be appropriate to the interest and that are specified in any of paragraphs a to c of section 840R23.
s. 976R3; O.C. 7-87, s. 16; O.C. 134-2009, s. 1.
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