Versions of s. 138.1(3)

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

2018-01-01 to present available View Source

A capital gain or capital loss of a related segregated fund trust from the disposition of any property shall, to the extent that a policyholder’s benefits under a policy or the interest in the trust of any other beneficiary is affected by that gain or loss, be deemed to be a capital gain or capital loss, as the case may be, of the policyholder or other beneficiary and not that of the trust.

Full text

A capital gain or capital loss of a related segregated fund trust from the disposition of any property shall, to the extent that a policyholder’s benefits under a policy or the interest in the trust of any other beneficiary is affected by that gain or loss, be deemed to be a capital gain or capital loss, as the case may be, of the policyholder or other beneficiary and not that of the trust.
2004-08-31 to 2018-01-01 View Source

A capital gain or capital loss of a related segregated fund trust from the disposition of any property shall, to the extent that a policyholder’s benefits under a policy or the interest in the trust of any other beneficiary is affected by that gain or loss, be deemed to be a capital gain or capital loss, as the case may be, of the policyholder or other beneficiary and not that of the trust.