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

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976.1R3. Section 976R3 also applies for the purposes of calculating an amount referred to in section 976.1R2 for a year in respect of an interest in a life annuity contract.
s. 976.1R3; O.C. 7-87, s. 16; O.C. 134-2009, s. 1.