← Historical versions

Versions of s. 146.3(2)(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. 2015-06-23 to present available View Source
    the fund provides that, except where the annuitant’s spouse or common-law partner becomes the annuitant under the fund, the carrier shall, as a consequence of the death of the annuitant, distribute the property held in connection with the fund at the time of the annuitant’s death or an amount equal to the value of such property at that time;
    Full text

    the fund provides that, except where the annuitant’s spouse or common-law partner becomes the annuitant under the fund, the carrier shall, as a consequence of the death of the annuitant, distribute the property held in connection with the fund at the time of the annuitant’s death or an amount equal to the value of such property at that time;

  2. 2004-08-31 to 2015-06-23 View Source

    the fund provides that, except where the annuitant’s spouse or common-law partner becomes the annuitant under the fund, the carrier shall, as a consequence of the death of the annuitant, distribute the property held in connection with the fund at the time of the annuitant’s death or an amount equal to the value of such property at that time;