I-3, r. 1 - Regulation respecting the Taxation Act

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209.4R1. For the purposes of the first paragraph of section 209.4 of the Act, sections 336R1 to 336R11 apply with the necessary modifications to determine the part of a payment that represents a return of capital of an annuity.
s. 209.4R1; O.C. 2962-82, s. 28; O.C. 500-83, s. 28; O.C. 1633-96, s. 44; O.C. 134-2009, s. 1.