← Historical versions

Versions of s. 138.1(4)(d)

I-3.3 — Income Tax Act · 2 versions · View current text

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

  1. 2018-01-01 to present available View Source
    the amount of any capital gain or capital loss resulting from the deemed disposition shall be allocated by the trustee to any policyholder withdrawing all or part of the policyholder’s interest in the policyholder’s policy at that time to the extent that the amount of the policyholder’s benefits under the policy at that time is affected by the capital gain or capital loss in respect of property held by the related segregated fund trust at that time,
    Full text

    the amount of any capital gain or capital loss resulting from the deemed disposition shall be allocated by the trustee to any policyholder withdrawing all or part of the policyholder’s interest in the policyholder’s policy at that time to the extent that the amount of the policyholder’s benefits under the policy at that time is affected by the capital gain or capital loss in respect of property held by the related segregated fund trust at that time,

  2. 2004-08-31 to 2018-01-01 View Source

    the amount of any capital gain or capital loss resulting from the deemed disposition shall be allocated by the trustee to any policyholder withdrawing all or part of the policyholder’s interest in the policyholder’s policy at that time to the extent that the amount of the policyholder’s benefits under the policy at that time is affected by the capital gain or capital loss in respect of property held by the related segregated fund trust at that time,