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R-15.1, r. 6 - Regulation respecting supplemental pension plans
Section 18
Disposition versions
18. A life income fund is a fund established under a contract entered into by a financial institution duly authorized for that purpose and a purchaser who is a former member, a member or the spouse thereof, and under the terms of which the institutions, in return for the capital that it receives, must pay the purchaser an income of which the amount may vary annually. That contract must fulfil the requirements of the Taxation Act (chapter I-3) to be a registered retirement income fund.
