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I-3 - Taxation Act

Section 851.18
Disposition versions

Full text
851.18. The amounts referred to in section 851.17 are the following:
(a)  the amount of that portion of a premium under a segregated fund policy that cannot reasonably be regarded as an amount required to fund a mortality or maturity benefit or that is not included in the segregated fund relating to that policy;
(b)  the amount of a transfer from a segregated fund that cannot reasonably be regarded as an amount required to fund a mortality or maturity benefit, except annual administration fees;
(c)  the amount of the decrease in the proceeds payable to the holder of a segregated fund policy on the surrender or partial surrender of the policy to the extent that that amount may reasonably be regarded as a surrender fee.
1978, c. 26, s. 165; 1996, c. 39, s. 273.
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