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

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92.19R2. For the purposes of section 92.19R1, a life insurance policy that is an exempt policy at the time of its first policy anniversary is deemed to have been an exempt policy from the time of its issue up to that anniversary.
s. 92.19R3; O.C. 7-87, s. 2; O.C. 67-96, s. 13; O.C. 134-2009, s. 1.