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I-3 - Taxation Act

Section 972
Disposition versions

Full text
972. For the purposes of this Title, where all or part of the reserves of an insurer in respect of a life insurance policy vary with the fair market value of the assets of a segregated fund, the proceeds of disposition of an interest in the policy are deemed not to include the portion of such proceeds payable out of the segregated fund.
1972, c. 23, s. 704; 1978, c. 26, s. 186.
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