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Versions of s. 146.5(7)(b)

I-3.3 — Income Tax Act · 1 version · View current text

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

  1. 2021-06-29 to present available View Source

    the annuitant is deemed to have acquired their interest in the contract at that time at a cost equal to the fair market value of the interest at that time.