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Versions of s. 138(12), definition “deposit accounting insurance policy”

I-3.3 — Income Tax Act · 3 versions · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2023-01-01 to present available View Source
    deposit accounting insurance policy in respect of a lifean insurer’s taxation year means an insurance policy of the life insurer that, according to generallyInternational acceptedFinancial accountingReporting principles,Standards, is not an insurance contract for that taxation year; (police d’assurance à comptabilité de dépôt)
    Full text

    deposit accounting insurance policy in respect of an insurer’s taxation year means an insurance policy of the insurer that, according to International Financial Reporting Standards, is not an insurance contract for that taxation year; (police d’assurance à comptabilité de dépôt)

  2. 2017-12-14 to 2023-01-01 View Source
    deposit accounting insurance policy in respect of a life insurer’s taxation year means an insurance policy of the life insurer that, according to generally accepted accounting principles, is not an insurance contract for that taxation year; (police d’assurance à comptabilité de dépôt)
    Full text

    deposit accounting insurance policy in respect of a life insurer’s taxation year means an insurance policy of the life insurer that, according to generally accepted accounting principles, is not an insurance contract for that taxation year; (police d’assurance à comptabilité de dépôt)

  3. 2010-12-15 to 2017-12-14 View Source

    deposit accounting insurance policy in respect of a life insurer’s taxation year means an insurance policy of the life insurer that, according to generally accepted accounting principles, is not an insurance contract for that taxation year;