72.3.The amounts paid pursuant to the first paragraph of section 72 and section 72.2 must be qualifying employer premiums within the meaning of the Income Tax Act (R.S.C. 1985, c. 1, (5th Suppl.)).
72.3.The amounts paid pursuant to the first and second paragraphs of section 72 and sections 72.1 and 72.2 must be qualifying employer premiums within the meaning of the Income Tax Act (Revised Statutes of Canada, 1985, chapter 1, 5th Supplement).