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...
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...