I-3 - Taxation Act

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851.5. Where property of a segregated fund trust is used or held by an insurer in the course of carrying on the insurer’s life insurance business in Canada, the insurer is deemed to be a resident of Canada in respect of that property and a non-resident of Canada in respect of the other property of the trust.
1978, c. 26, s. 165; 1997, c. 14, s. 148.