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I-3 - Taxation Act

Section 851.14
Disposition versions

Full text
851.14. Where, at a particular time, the holder of a segregated fund policy disposes of all or a portion of his interest in the segregated fund trust relating to that policy, the trust is deemed to sustain a capital loss that is equal to the amount computed under section 851.15 and that, for the purposes of section 851.16, reduces by that amount the benefits payable to the policyholder under that policy.
1978, c. 26, s. 165; 1996, c. 39, s. 273.
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