Regulation 304

Table of Contents

Regulation 304 - Prescribed Annuity Contracts
Subsection 304(1)
Paragraph 304(1)(c)
Subparagraph 304(1)(c)(iv)
Clause 304(1)(c)(iv)(D)
Administrative Policy(1)
Subsection 304(2)
Paragraph 304(2)(b)
Administrative Policy(1)

Subsection 304(1)

Paragraph 304(1)(c)

Subparagraph 304(1)(c)(iv)

Clause 304(1)(c)(iv)(D)

Administrative Policy

6 October 2006 Roundtable, 2006-0197041C6 F - Rente prescrite et hypothèque mobilière

Can a prescribed annuity contract encumbered by a moveable hypothec be a prescribed annuity contract? CRA responded:

In the situation where the...

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Subsection 304(2)

Paragraph 304(2)(b)

Administrative Policy

17 May 2013 CLHIA Roundtable, 2013-0481391C6 - Prescribed annuity contract

The correspondent described two annuity contracts that specified a lump-sum payment on the individual's death, provided that the sum of annuity...

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