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Versions of s. 138(12), definition “excluded 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
    excluded policy in respect of a lifean insurer’s base year means an insurance policy of the life insurer that would be a deposit accounting insurance policy for the life insurer’s base year if the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011 applied for that base year; (police exclue)
    Full text

    excluded policy in respect of an insurer’s base year means an insurance policy of the insurer that would be a deposit accounting insurance policy for the insurer’s base year if International Financial Reporting Standards applied for that base year; (police exclue)

  2. 2017-12-14 to 2023-01-01 View Source
    excluded policy in respect of a life insurer’s base year means an insurance policy of the life insurer that would be a deposit accounting insurance policy for the life insurer’s base year if the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011 applied for that base year; (police exclue)
    Full text

    excluded policy in respect of a life insurer’s base year means an insurance policy of the life insurer that would be a deposit accounting insurance policy for the life insurer’s base year if the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011 applied for that base year; (police exclue)

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

    excluded policy in respect of a life insurer’s base year means an insurance policy of the life insurer that would be a deposit accounting insurance policy for the life insurer’s base year if the International Financial Reporting Standards adopted by the Accounting Standards Board and effective as of January 1, 2011 applied for that base year;