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I-3 - Taxation Act

Section 851.16
Disposition versions

Full text
851.16. A capital gain or capital loss of a segregated fund trust from the disposition of any property is deemed to be a capital gain or a capital loss, as the case may be, of a holder of a segregated fund policy relating to the trust or of another beneficiary of the trust to the extent that the benefits payable to that policyholder under his policy or the interest of that other beneficiary in the trust are affected by that gain or that loss.
1978, c. 26, s. 165; 1996, c. 39, s. 273.
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